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2009 (7) TMI 919 - AT - Income TaxExtract: .......a Trading and Investment (P.) Ltd. rsquo s case (supra), Sucham Finance and Investment (I) Ltd. rsquo s case (supra), Starline Ispat and Alloys rsquo case (supra) and Kalindi Holdings (P.) Ltd. rsquo s case (supra) clearly approve this proposition of law. 15. Ground No. 2 is consequential. 16. In the result, appeal filed by the assessee is allowed.
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