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2001 (2) TMI 1027 - AT - Income TaxExtract: .......epartment is dismissed and that by the assessee is allowed. The assessee entitled to costs which we assess at ₹ 5,000 which shall be deposited with the Registrar of the Tribunal within 3 months from the receipts of this order whereupon the assessee will be entitled to withdraw the same on making an application to that effect to the Registrar.
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