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1985 (1) TMI 130 - ITAT DELHI-DExtract: .......1-82. We, therefore, do not have any hesitations deleting the addition made by the ITO on estimate basis when there is no actual income due to the assessee on the trade debts. 3. The next ground regarding charging of interest under s. 217(1A) is consequential to the first ground. It is accordingly dismissed. 4. In the result, the appeal is allowed.
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