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2000 (6) TMI 135 - ITAT INDOREExtract: .......n centering plate is erroneous and prejudicial to the interests of Revenue and the CIT was justified in setting aside the order of the AO on this count with the direction to reframe the assessment in the light of the relevant provisions of law. We, therefore, uphold the order of the CIT on this count. 8. In the result, the appeal is partly allowed.
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