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1986 (11) TMI 139 - AT - Income TaxExtract: .......ial on record which goes to support the conclusion arrived at by the AAC. In the absence of any such evidence to the contrary the entire enhancement made by the AAC is uncalled for and is accordingly deleted. The addition made by the ITO to the trading result of Rs. 10,000 appears to be reasonable in the circumstances. The appeal is partly allowed.
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