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2007 (9) TMI 449 - ITAT KOLKATA
Extract:
.......laws relied on by the assessee is of no help to him as the facts of those cases are different as application of provisions of section 35DD was not involved in those cases. In view of the above, we find that the appeal of the assessee is devoid of any merit and the same is hereby dismissed. 16. In the result, the appeal of the assessee is dismissed.