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2004 (9) TMI 342 - AT - Income TaxExtract: .......helming evidence produced by the assessee and co-owners and there being no contrary material placed on record, we are of the considered opinion that the CIT(A) was justified in treating only 1/3rd of prize money belonging to the assessee. We confirm his order and reject the ground of appeal of the Revenue. 9. In the result, the appeal is dismissed.
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