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1999 (5) TMI 61 - ITAT DELHI-A
Extract:
.......w is supported by the decision of the Hon rsquo bleGujaratHigh Court relied upon by the learned counsel of the assessee in the cases earlier cited above. Having regard to the above facts, we are of the view that there appears to be no merit in the appeals of the Revenue. We accordingly dismiss the same. 26. In the result, the appeals are dismissed.