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2003 (10) TMI 298 - AT - Income TaxExtract: ....... In our view, the learned CIT(A) has rightly deleted the addition in view of the decision of the Hon rsquo ble High Court in the case of CIT vs. Shamlal Balram Gurbani and in that view of the matter, we decline to interfere with his order. The appeal is without any merit and hence, deserves to be dismissed. 7. In the result, the appal is dismissed.
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