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2001 (4) TMI 209 - AT - Income TaxExtract: .......ported as 57 TTJ 532 helps the assessee. But in our opinion, the same is contrary to the legal position mentioned by us above. In view of the above discussion, it is held that the assessee was not entitled to rebate under s. 88 of the Act. Accordingly, the order of the CIT(A) is upheld. 6. In the result, the appeal of the assessee stands dismissed.
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