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2003 (8) TMI 186 - AT - Income TaxExtract: ......., the ratio of Delhi High Court decisions clinches the issue against the Revenue. The addition of the share capital made by the AO in the block assessment is, therefore, liable to be deleted. 20. For the aforesaid reasons, the addition of Rs. 2,27,15,000 made on account of share capital is deleted. 21. In the result, the appeal is allowed as above.
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