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2000 (10) TMI 929 - AT - Income TaxExtract: .......x (Appeals) that the Assessing Officer will allow the DTA relief at the proper rate to the assessee-company. In the absence of any adverse material/ evidence, we find no reason to interfere with the order of the Commissioner of Income-tax (Appeals) and the same is hereby upheld. In the result, the appeal filed by the Department is hereby dismissed.
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