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1977 (7) TMI 77 - ITAT DELHI-BExtract: .......sue. The Board has also directed the Income-tax Officers to take a lenient view of the matter now. The assessee has also succeeded in earlier years in establishing his case of Rule 6DD(j) in similar circumstances. In my opinion, there is no justification for making the addition of Rs. 19,128. The same is accordingly deleted. The appeals is allowed.
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