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2007 (12) TMI 475 - HC - Income TaxExtract: .......on. No cogent material or evidence has been brought to our notice by the ld. D.R. which may compel us to reverse the findings given by the CIT (Appeals) and, therefore, we confirm the order of the CIT (Appeals).” Considering the concurrent findings of the CIT (Appeals) and the Tribunal, we see no merit in this Appeal. Appeal stands dismissed.
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