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2004 (12) TMI 313 - ITAT COCHINExtract: ....... income from all the three lorries need to be determined under section 44AE. 12. In the facts and circumstances of the case, we set aside the order of the Commissioner (Appeals) on this point and restore the computation of income from lorries, as determined by the Assessing Officer. 13. In result, these two appeals filed by the Revenue are allowed.
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