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1992 (5) TMI 197 - ITAT AHMEDABAD
Extract:
.......by the Commissioner (Appeals), as the view taken by the Commissioner (Appeals) is based on the decision of the Tribunal (supra). No contrary decision has been brought to our notice. The view taken by the Commissioner (Appeals) is, therefore, confirmed. 20. In the result assessee's appeals are allowed and the Revenue's appeals are dismissed.