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1981 (12) TMI 45 - ITAT AMRITSARExtract: .......stance to the Excise Department. 6. There is a third issue raised by the assessee against the disallowance of Rs. 500. After perusing the findings of the CIT (A) in para 5, we are not inclined to find that the assessee has made out a case for our interference with the addition. 7. In the result, the appeal, filed by the assessee, is partly allowed.
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