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2002 (10) TMI 251 - AT - Income TaxExtract: ....... adopting the same reasons, which we have advanced while deciding the issue in favour of the assessee while deciding ground Nos. 1 and 2 in ITA No. 511/Alld/1999, we reverse the findings of the learned CIT(A) and delete the addition sustained by him. Hence, the addition of Rs. 4,08,200 stands deleted. 58. In the result, this appeal is also allowed.
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