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2005 (1) TMI 591 - AT - Income TaxExtract: .......e the benefits of clause 2 for that reason alone. We also see considerable force in the reliance placed by the ld. DR on para 7 of the commentary (PB 141). 29. In views of the discussion in the foregoing paragraphs, we reject the assessees grounds of appeal No. 1 and additional ground. 30. In the result, these appeals are treated as partly allowed.
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