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1986 (8) TMI 120 - AT - Income TaxExtract: .......g a duplication of last year s claim, disallowed it or in any other appropriate manner corrected the ITO in the light of the decision of the Supreme Court in Kapurchand Shrimal v. CIT 1981 131 ITR 451. This does not arise out of the order of the Commissioner (Appeals). Hence, we dismiss this ground also. 8. In the result, the appeals are dismissed.
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