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2011 (1) TMI 1403 - AT - Income TaxExtract: .......e detailed investigation or application of any legal provisions. It is therefore rectifiable under s. 154. We therefore uphold the claim of the assessee for rectification and direct the AO adopt the income from business or profession as 'nil'. Hence, assessee's appeal is allowed. 17. In the result, the appeal of the assessee is allowed.
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