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2011 (1) TMI 1212 - AT - Income TaxExtract: .......ase is the most important aspect to be considered when the question of setting up of the business is to be examined. If there is no aircraft, there is no setting up of the business. Therefore, we find that the lower authorities are justified in rejecting the grounds of the assessee. 10. In the result, this appeal filed by the assessee is dismissed.
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