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1983 (5) TMI 71 - ITAT DELHI-CExtract: ....... not such an asset whose value can be added by making adjustment to the balance sheet while acting under the provisions of section 7(2)(a). As we have decided the appeals on the basic issue we do not consider it necessary to consider subsidiary arguments advanced by the learned counsel for the assessee. 23. In the result, the appeals are dismissed.
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