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2004 (10) TMI 301 - ITAT JODHPURExtract: .......not taxable under s. 10(2A). The debit balance in the firm is appearing as a credit balance in the individual business and as such, the ratio of the decision of Hon ble Gujarat High Court is not applicable to the facts of this ground. As a result, this ground of appeal is dismissed. 12. In the result, the appeal of the Department is partly allowed.
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