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    <title>1992 (4) TMI 66 - ITAT BOMBAY-C</title>
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    <description>The Tribunal dismissed the appeal, upholding the assessment order. It confirmed the validity of the revised return under section 139(5), the addition of Rs. 5 lacs as remuneration, the disallowance of motor-car expenses and depreciation, and the taxation of over-flow receipts.</description>
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