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2003 (2) TMI 177 - AT - Income TaxExtract: ....... in his books of accounts maintained regularly in respect of the cost of construction of the assessee rsquo s clinic and the accounts being supported by vouchers and the AO has not pointed out any specific defect therein. Accordingly, I delete the addition made by AO in the cost of construction. 7. In the result, this appeal of assessee is allowed.
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