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1994 (7) TMI 115 - AT - Income TaxExtract: ....... of the figure adopted in the earlier assessment and supported by seized books. Therefore, the Assessing Officer is directed to allow deduction of Rs. 1,47,031 (Rs. 4,77,376 - Rs. 3,30,045) in computing the income of the assessee. Thus the order of the CIT(A) is modified to the extent indicated above. 9. In the result, the appeal is partly allowed.
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