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2010 (3) TMI 1089 - HC - Income TaxExtract: .......In view of the settled position of law, the appeal lacks merit. The judgment of the Tribunal is affirmed. 5. Sri D.D. Chopra, the learned counsel for the appellant admits that the controversy involved in the present case is squarely covered by the aforesaid judgment. 6. For the foregoing reasons, the appeal lacks merit and is accordingly dismissed.
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