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2002 (6) TMI 586 - HC - Income TaxExtract: .......in Explanation. In view of the above law declared by the Supreme Court, the order of the Tribunal cannot stand. Hence, we set aside the order of the Tribunal passed in all these cases and remand the case back to the Tribunal. The Tribunal may, if necessary, remand the case back to the lower authorities. 2. The ITA and ITRs are disposed of as above.
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