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2006 (5) TMI 133 - ITAT DELHI-E
Extract:
.......63 as held by the Supreme Court in Malabar Industrial Co. The view taken by the AO cannot be said to be perverse or such that no reasonable person properly instructed in law and facts would take that view. 15. For the above reasons, we set aside the order passed by the CIT under s. 263 and allow the appeal of the assessee with no order as to costs.