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1993 (11) TMI 100 - AT - Income TaxExtract: ....... that the colour TV was owned by Smt. Shashi Singla, it was not improbable to hold that the VCR also belongs to her since a VCR by itself has no meaning. This has to be used alongwith the TV. We, therefore, find merit in the statement made by Shri Ganeshan and delete the addition of Rs. 11,300. 23. In the result, both the appeals are fully allowed.
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