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1978 (4) TMI 115 - ITAT COCHINExtract: ........ On the facts of the case, I would hold that the requirements of r. 6DD (j) are satisfied and I would delete the addition of Rs. 3,000. In the view taken, it is not necessary to go into certain arguments of a legal nature advanced regarding the interpretation of the provisions of sub-cl. (1) and sub-cl. (2) of r. 6DD (j). 9. The appeal is allowed.
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