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2000 (11) TMI 1021 - ITAT HYDERABADExtract: ....... prima facie adjustment for the reason mentioned in the intimation also cannot be upheld. 6. Therefore, we reverse the orders passed by the authorities below and hold that the adjustment made by the Assessing Officer and confirmed by ld. CIT(A) were not made in accordance with law, which are accordingly deleted. 7. In the result, appeal is allowed.
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