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2001 (5) TMI 951 - HC - Income TaxExtract: .......t the CIT(A) to reconsider the matter, keeping in view the principles laid down in Arvind Mills Ltd.'s case (supra) and its applicability to the facts of the present case. It shall be open to the petitioner to bring to the notice of the CIT(A), if any, other decisions are applicable to the facts of the case. Petition is disposed of accordingly.
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