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2002 (1) TMI 31 - HC - Income TaxExtract: ....... Nothing has been pointed out by counsel for the Revenue to show that the finding of fact recorded by the Tribunal is erroneous or contrary to any evidence on the file. In this situation, we have no alternative but to answer the question against the Revenue. Since no one has put in appearance on behalf of the assessee, we make no order as to costs.
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