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2008 (10) TMI 591 - AT - Income TaxExtract: .......in Alkali Chemicals and Fertilizers Ltd. 1997 227 ITR 172 and we, therefore, do not find any infirmity in the order of the Commissioner of Income-tax (Appeals) who has rightly approved the order of the Assessing Officer. In the result, the appeal of the assessee is dismissed. The order pronounced in the open court, on this 7th day of October, 2008.
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