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2001 (4) TMI 202 - AT - Income TaxExtract: ....... in the case of Smt. P.K. Noorjahan. The circumstances of the present case are more or less similar and, therefore, the ratio laid down by the Supreme Court would apply to the present case. 10. In view of the above discussion, the order of CIT(A) is set aside and the addition sustained by him is hereby deleted. 11. In the result, appeal is allowed.
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