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2005 (6) TMI 481 - AT - Income TaxExtract: .......fficer and the CIT(A). Having considered the details filed by the assessee, we find nothing to support the order of Ld. CIT(A) that the said expenses did not pertain to the share transfer or to the year under consideration. In this view of the matter, issue No. 3 raised by the assessee is allowed. 19. Appeal filed by the assessee is partly allowed.
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