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1981 (7) TMI 98 - ITAT BOMBAY-CExtract: .......case of Ellerman Lines Ltd. 1972 CTR (SC) (1971) 82 913 (SC). Apart from the fact that the decision of the Tribunal was essentially in the realm of the facts, it is in accordance with the view expressed by the CBDT that is binding on all the Officers of the IT Deptt. Hence, the matter stands concluded. 6. In the result, the application is rejected.
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