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2002 (7) TMI 238 - AT - Income TaxExtract: .......ers of the first appellate authority in these 4 appeals deleting the additions made by AO on account of notional interest on estimate debtors of assessee, to be quite justified and not faulty and so we decline to interfere with the same. 13. In the result, Revenue rsquo s appeals Nos. 439/Jdpr/98, 622/Jp/97, 382/Jdpr/99 and 629/Jp/97 are dismissed.
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