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2007 (11) TMI 349 - ITAT JODHPURExtract: .......he ratio of the above decisions vis-a-vis evidences produced by the assessee, there is no option but to accept the claim of the assessee. I, therefore, overturn, the finding of the learned CIT(A) and allow the claim of the assessee. The entire addition so made is hereby ordered to be deleted. 6. In the result, the appeal of the assessee is allowed.
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