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2005 (10) TMI 425 - AT - Income TaxExtract: .......all for any interference on the facts and circumstances of the case. Appeal by the revenue fails and dismissed. Assessment year 1995-96 9. Coming to the assessment year 1995-96, the facts are identical, hence appeal by the revenue for assessment year 1995-96 also fails and dismissed. 10. In the result, both the appeals of the revenue are dismissed.
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