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2007 (9) TMI 440 - AT - Income TaxExtract: .......ingly. Consequently, the orders of tax authorities below in making/sustaining the impugned demands under section 201 and 201(1A) of Income-tax Act, 1961 read with section 194A of Income-tax Act, 1961 are set aside and the grounds of appeals taken by the assessee are allowed. 20. In the result the instant 4 appeals filed by the assessee are allowed.
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