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2000 (10) TMI 4 - HC - Income TaxExtract: .......ed by the Revenue by applying the ratio of the decision of this court in the case of Metal Products of India 1984 150 ITR 714. In our opinion, the concurrent view expressed by the Commissioner of Income-tax (Appeals) and the Tribunal represents the correct position of law and there is no valid ground to entertain the appeal which we hereby dismiss.
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