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2001 (6) TMI 166 - ITAT CALCUTTA-AExtract: .......n of law. The assessee in this case, as we have stated above, has acquired a right of carrying on of the business or to ensure the source thereof. Therefore, the said decision cannot be of any help to the assessee. We, therefore, reverse the order of the Dy. CIT(A) and restore that of the Assessing Officer. 21. In the result, the appeal is allowed.
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