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1978 (4) TMI 112 - ITAT CHANDIGARHExtract: .......ness cannot be deduced therefrom. Therefore, there is nothing to justify the application of Proviso to s. 145 (1). We have not been shown that this is a case where the Proviso to s. 145 (1) was applied in any of the earlier years. We have, therefore, no option but to allow the appeal of the assessee in full. 7. In the result, the appeal is allowed.
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