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2006 (11) TMI 145 - HC - Income TaxExtract: ....... of the Act. We find force in the submission of learned counsel appearing for the appellant. In the result, the orders of the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, dated April 30, 2003, June 30, 2003 and June 19, 2003, are quashed. The substantial questions of law are answered in favour of the appellant. The appeals stand allowed.
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