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1980 (9) TMI 120 - ITAT GAUHATIExtract: .......e in real sense and a receipt thereof during the accounting period relevant to the assessment year under appeal. The addition, as such, made and sustained by the lower authorities cannot be upheld. The amount of Rs. 17,845 merits to be deleted. We order accordingly. 6. In the result, the appeal by the assessee partly succeeds and is partly allowed.
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