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2006 (5) TMI 130 - AT - Income TaxExtract: ....... the part of the AO before rejecting the books of account to point out specific defects therein. We are, therefore, of the view that the CIT(A) was fully justified in deleting this addition made by the AO. We, therefore, confirm the order of the CIT(A) and dismiss this appeal by the Revenue. 12. In the result the appeal by the Revenue is dismissed.
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