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2004 (11) TMI 290 - AT - Income TaxExtract: .......rued or arisen to the assessee in India or not. Without undertaking this exercise, the AO concluded that some income was taxable in the hands of the assessee. His approach was somewhat arbitrary. At any rate, the CIT(A) was justified in deleting the addition and hence we uphold his order. 9. In the result, the appeal of the Department is dismissed.
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