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1983 (2) TMI 103 - AT - Income TaxExtract: .......t that on merits we have decided the appeals in favour of the assessee. 33. In the result the appeal by the assessee are allowed and the contribution of Rs. 10,01,000 in the assessment year 1977-78 and Rs. 20 lakhs in the assessment year 1978-79 is deleted from the assessment. 34-35. These paras are not reproduced here as they involve minor issues.
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