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2009 (3) TMI 651 - AT - Income TaxExtract: .......s of the Revenue for statistical purposes and after setting aside the finding of ld. CIT(A), we restore back the entire appeals to the file of ld. Assessing Officer with a direction that he will decide the true nature of the contract between the assessee-company and the payee. 13. In the result, all the appeals are allowed for statistical purposes.
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