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2006 (5) TMI 305 - AT - Income TaxExtract: ....... of the findings recorded by CIT(A) and decisions discussed hereinabove. We, therefore, do not find any infirmity in the order of CIT(A) for treating the assessee rsquo s case being covered by the exception provided under Rule 6DD(j) of the Income-tax Rules. 14. In the result, appeal of the revenue is allowed in part in terms indicated hereinabove.
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