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2001 (8) TMI 1391 - ITAT MUMBAI
Extract:
.......rcumstances, the case of National Petroleum Construction Co. Ltd. (supra) cannot be considered as proper precedent for deciding this issue. Therefore, the contention raised by the learned counsel is without any substance and the same is rejected. In the result, the appeal of the assessee is dismissed whereas the appeal of the Department is allowed.