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1979 (12) TMI 108 - AT - Income TaxExtract: .......l inclined to set aside the orders of the lower authorities on the count of taking the S.O. property at Rs. 5,400 and taking the net income at Rs. 3,000 and further direct that the S.O. property income as has since been returned by the assessee shall be substituted in place thereof, with the result te appeal of the assessee succeeds and is allowed.
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