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2005 (1) TMI 600 - AT - Income TaxExtract: .......raised by the learned CIT in relation to royalty allowed by the Assessing Officer no prima facie case has been made out that the view taken by the Assessing Officer is erroneous. We, therefore, hold that the impugned order under section 263 is not legally sustainable. We quash the order under section 263 and allow this appeal filed by the assessee.
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