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2007 (6) TMI 248 - AT - Income TaxExtract: .......statements recorded by the Department by which the surrender was made/extracted. 18. For the foregoing reasons, we are satisfied that the learned CIT(A) has aptly dealt with the matter and sustained the additions to the extent legally required. We, therefore, uphold the impugned order. 19. In the result, the appeal of the Revenue is partly allowed.
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