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2011 (1) TMI 1406 - AT - Income Tax
Extract:
....... there is no material before us to take a different view in the matter, we are not inclined to interfere. Therefore, ground no.4 is dismissed. 18. Ground nos. 5 & 6 being mere prayer, do not require any separate adjudication and are, therefore, dismissed. 19. In the result, appeal is dismissed. Order pronounced in the court today on 21 -01-2011