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2003 (4) TMI 244 - AT - Income TaxExtract: .......t resulted at all to the assessee and theory of real income can be applied to the present case. Further, the revenue s case also not prejudiced as the tax can still be levied in the years of recovery, if any. Accordingly, we set aside the order of CIT(A) and delete the addition sustained by him. 21. In the result, appeal of the assessee is allowed.
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