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2009 (6) TMI 902 - AT - Income TaxExtract: .......context of treatment of surplus/deficit in the hands of recipients and the same cannot be applied in the hands of the foreman in these cases. In view of the foregoing, we uphold the order of the learned Commissioner of Income-tax (Appeals). In the result, the appeals filed by the Revenue are dismissed. Pronounced in the open court on July 20, 2009.
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