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1982 (6) TMI 110 - AT - Income TaxExtract: ....... the Board s circular, the Board does not desire smaller assessee to be harassed unnecessarily. As I find on facts that the addition was not justified I see no reason to sustain the addition. In doing so, I have taken note of the Board s circular which has humanized the provisions for the valuation purposes. 5. In the result, the appeal is allowed.
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