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2000 (9) TMI 66 - HC - Income TaxExtract: .......on. The order of the Commissioner of Income-tax (Appeals) is in accordance with section 251. Hence, the argument is rejected. For the above reasons, all the above appeals stand allowed. The impugned judgment of the Tribunal is hereby set aside. The above question is answered in the affirmative, that is, in favour of the Department. C. C. expedited.
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