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2005 (6) TMI 254 - AT - Income TaxExtract: .......see is neither permitted by the Companies Act protanto referred in section 115JA of the Income-tax Act, nor mandated by the Hon ble Apex Court in case cited supra. As such we are stated that the expostulation of the revenue is on terra firma and ex-consequenti we set aside the order of the CIT(A). 11. In the result, the revenue s appeal is allowed.
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