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1982 (7) TMI 166 - ITAT JAIPURExtract: ....... the past history of the case. In such circumstances, no addition, in our opinion, was called for, even though technically speaking proviso to s. 145(1) was applicable. We are, therefore, unable to sustain the orders of the authorities below with regard to the above addition. The same is, therefore, deleted. 5. In the result, the appeal is allowed.
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