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1980 (7) TMI 146 - ITAT JAIPURExtract: .......oper case for the addition of Rs. 30,000. The ld. AAC also did not provide any justification for retaining the addition to the extent of Rs. 20,000. We hold that the addition of Rs. 30,000 was not justified at all. Hence we direct that the remaining addition of Rs. 20,000 be also deleted. 7. In the result ITA No. 447 succeeds and C.O. No. 37 fails.
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