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2004 (10) TMI 588 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
Extract:
....... section 80-I on further sum of ₹ 51,51,289 in AAR/532/2001 and ₹ 1,21,33,914 in AAR/533/2001 on account of miscellaneous income detailed in column 8 of the applications will abide the result of reconsideration by the Assessing Officer of each item, in light of above discussions, as represented by Ms. Shumana, DCIT before the Authority.