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1975 (3) TMI 35 - ITAT DELHI-AExtract: ....... a natural person but only a juridical entity) and not in the hands of the father (individual) Kanhaiya Lal Rajgarhia. In other words the ITO rsquo s addition is not shown to be based on any intelligible grounds and the addition cannot therefore be supported. In these circumstances we decline to interfere. 10. In the result the appeal is dismissed.
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