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2008 (2) TMI 905 - AT - Income TaxExtract: .......nder section 234B of the Act in the facts of the present case Accordingly I decide this issue in favour of the assessee and against the Revenue " Respectfully following the aforesaid order of this Tribunal we decide this issue in favour of the Assessee and against the Revenue" 6. In the result the appeal of the Assessee is partly allowed.
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