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Bench: Dr. Manish Borad & Shri Sonjoy Sarma
13. We have heard rival contentions and perused the records placed before us. Addition under section 68 of the Act made in the hands of assessee namely M/s. Linkstar Promoters Pvt. Limited and M/s. Winner Dealtrade Pvt. Limited deleted by the ld. CIT(Appeals) on legal ground is under challenge before us at the instance of Revenue. As we have