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1976 (7) TMI 83 - ITAT JAIPURExtract: .......o admitted or directed to be admitted and after hearing the parties shall decide whether the additional of Rs. 15,000 should be made or not. The learned AAC after hearing the parties shall decide the issue in the light of the observations made above and also in accordance with law. 14. For statistical purposes, the appeal shall be taken as allowed.
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