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1981 (8) TMI 113 - AT - Income TaxExtract: .......nt of fraud or gross or wilful neglect. The assessee had placed before the ITO the entire material. May be it fell short of evidence required to satisfy the IT authorities for allowance of the claim. But that does not mean he committed a fraud or gross or wilful neglect. Accordingly we uphold the order of the AAC. 5. The Deptl. appeal is dismissed.
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