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1976 (11) TMI 84 - ITAT DELHIExtract: ....... this sale was not dated and the seal of the institution to which item was sold was also not available on the D form. These defects in the D forms as pointed above are material. If on account of these defects the authorities did not accept the D forms, I do not think that they were wrong. I find no force in this appeal. It is accordingly dismissed.
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