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1995 (6) TMI 76 - AT - Income TaxExtract: .......d out that the shrinkage did not exceed 4.9 in this year and the AO had wrongly taken that at 5.25 . Taking into account all the facts and circumstances of the case, we are of the opinion that the learned CIT(A) has deleted the addition in question for very sound and cogent reasons. There is thus no force in this appeal. 8. The appeal is dismissed.
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