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2001 (7) TMI 74 - HC - Income TaxExtract: .......he Revenue were to be gone into, the ultimate tax liability would be of a very small amount. Keeping in view the fact that the financial implications are of a very trivial nature, we do not find any ground to interfere under section 260A of the Income-tax Act, 1961. No other point was raised. In view of the above, the appeal is dismissed. No costs.
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