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2011 (3) TMI 1679 - HC - Income TaxExtract: .......t the security vans have been used for transportation of cash, valuables belonging to the third parties as that is the business of the assessee. This fact is not disputed. Thus, the decision of the Tribunal is based on finding of fact and no substantial question of law arise in these appeals. All the appeals are dismissed with no order as to costs.
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