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2007 (1) TMI 156 - MADRAS HIGH COURTExtract: .......g the same by this court under section 260A of the Act. The above view was also taken by this court in CIT v. Loyal Textile Mills Ltd. 2006 284 ITR 658. In view of the ratio laid down by this court in the decisions cited supra, no substantial question of law arises for our consideration in this appeal and therefore, the same is dismissed. No costs.
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