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2007 (4) TMI 393 - AT - Income TaxExtract: .......the circular dated 5-12-1962 issued by the CBDT (as noticed by the authority in the above ruling). We are therefore unable to give effect to the amendment retrospectively. 12. For the above reasons, we uphold the decision of the CIT (Appeals) regarding the status of the assessee and dismiss the appeal filed by the revenue with no order as to costs.
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