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1979 (12) TMI 87 - AT - Income TaxExtract: .......emain uniform from year to year and it would normally be necessary for the ITO to deal with the relevant trading conditions. Apart from this, we find that for the two subsequent years, the trading results shown by the assessee have been accepted. We therefore, agree with the conclusion of the AAC. 7. In result, the departmental appeal is dismissed.
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