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2013 (3) TMI 696 - HC - Income TaxExtract: .......rmities inasmuch as no person acting judicially and properly instructed as to the relevant law would have disposed of the appeal in the manner done by the Tribunal more specifically, because it does not decide on first principles and well entrenched judicial precedents the rudimentary issues as projected in question No.(i) to (xiv) supra ? o p /o p
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