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2005 (11) TMI 191 - AT - Income TaxExtract: .......erty India dt. 28th June, 2004. Moreover, it is also a settled judicial position, that where there are two views, a view which is favourable to the assessee be preferred. On this count, since there are divergent views of my co-ordinate Bench. I prefer the view which is in favour of the assessee. 8. In the result, appeal of the Revenue is dismissed.
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