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2007 (8) TMI 760 - HC - Income TaxExtract: ............ al. We have absolutely ad-idem with the opinion expressed by the learned Tribunal and we do not find that there is any substantial question of law is involved in view of the judgment of the Supreme Court in the case of Malabar Industries Company Ltd reported in 243 ITR 83. Hence we dismiss this appeal being ITA No. 540 of 2007.
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