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2007 (10) TMI 459 - AT - Income TaxExtract: .......in this regard and we find that the CIT(A) has adjudicated the issue in the light of the judgment of the Apex Court in the case of Bharat Earth Movers (supra). Since we do not find any infirmity therein, we confirm the order of the CIT(A). 26. In the result, appeals of the assessee as well as the revenue are partly allowed for statistical purposes.
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