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2006 (5) TMI 132 - ITAT DELHI-CExtract: .......n ble Supreme Court and the Rajasthan High Court in the case of CIT vs. Multi Metals Ltd. The CIT(A) has followed decision of the Hon ble Rajasthan High Court and had allowed the claim of the assessee. We confirm the order of the CIT(A) and dismiss this ground of appeal of the Revenue also. 19. In the result, the appeal by the Revenue is dismissed.
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