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2002 (3) TMI 215 - AT - Income TaxExtract: .......rtment not on the actual weighment but by adopting near scientific method on approximation? 2. Learned Third Member/Vice-President concurred with the learned Accountant Member and held that no addition can be made in this case and accordingly deleted the same. 3. In accordance with the majority view, therefore, no addition can be made in this case.
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