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2003 (12) TMI 261 - AT - Income TaxExtract: .......view of the foregoing discussion, we are satisfied that the learned CIT(A) did not rightly consider the relevant provisions of the Act and was swayed by the fascinating arguments advanced before him. As such, his order is set aside to this extent and that of the Assessing Officer is restored. 14. In the result, the appeal of the Revenue is allowed.
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