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2005 (1) TMI 311 - ITAT AHMEDABAD-CExtract: ....... Gujarat High Court in the case of CIT vs. Vijay Ship Breaking Corporation (2003) 181 CTR (Guj) 134 (2003) 261 ITR 113 (Guj). We respectfully follow the above judgment of jurisdictional High Court and in view of that, we find that the AO has correctly disallowed the claim of the assessee. 10a. In the result, the assessee s appeal is partly allowed.
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