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1999 (11) TMI 117 - AT - Income TaxExtract: .......hat the assessee has earned any such interest income outside the books of account. Tax can be levied only on real income and not on any hypothetical or notional income. I am, therefore, of the view that the addition of Rs. 4,100 made by the AO cannot be sustained The AO is directed to delete the same. 8. In the result, the appeal is partly allowed.
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