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1992 (8) TMI 122 - ITAT DELHI-AExtract: ....... contradict how the decision of the Bombay High Court in the case, referred to above, was not applicable. In our opinion, section 69 is rightly applied because it refers to the investment made by the assessee in an asset, whether stock-in-trade or investment is irrelevant. 12. to 20. These paras are not reproduced here as they involve minor issues.
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