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2001 (4) TMI 206 - AT - Income TaxExtract: ........ In the light of above discussion, we hold that both the adjustments in regard to leave encashment and compensation received are outside the scope of prima facie adjustment under section 143(1) and accordingly the additions made under section 143(1)(a) are deleted with consequential levy of Additional Tax. 27. In the result, the appeal is allowed.
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