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1980 (2) TMI 131 - AT - Income TaxExtract: ....... account. 9. We entirely agree with the ld AAC, that the material with the ITO could not be a proper basis for the conclusion that investment to the extent of Rs. 13,575 had been made by the assessee in the relevant previous year outside the books of account. The deletion was justified. We uphold the AAC s order. 10. In the result the appeal fails.
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