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2013 (7) TMI 995 - HC - Income TaxExtract: .......o not think that the findings of facts recorded by the tribunal can be categorized as perverse and justify interference or reversal in this appeal under Section 260A of the Act. The question of law recorded above is accordingly answered against the appellant-assessee and in favour of the Revenue. o p /o p The appeal is dismissed. No costs. o p /o p
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