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2005 (1) TMI 589 - AT - Income TaxExtract: .......rted by the appellant did not satisfy the specific conditions laid down in the Twelfth Schedule of the Income-tax Act. 13. In view of the above, the order of the ld.CIT(A) is sustained for the reasons given in appeal of the assessment year 1992-93. This ground of the assessee is dismissed. 14. In the result, the appeal of the assessee is dismissed.
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