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1994 (9) TMI 110 - AT - Income TaxExtract: .......being followed by ITA Ahmedabad Bench and copy of judgment in ITA No. 2151/Ahd/88 in the case of Variety Engineers (P) Ltd. vs. ITO is placed before us. The view taken by CIT(A) is fully covered by the above referred decision and there is no need for interference. 15. The appeals of the Revenue are dismissed and that of assessee are partly allowed.
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