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2007 (1) TMI 587 - HC - Income TaxExtract: .......t is in these circumstances that we find that the view taken by the Tribunal is fully supported by the judgment of Hon’ble the Supreme Court in the case of Kishinchand Chellaram v. CIT 1980 125 ITR 713. There is no substantial question of law which would warrant admission of the appeal. Accordingly, the appeal fails and the same is dismissed.
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