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2009 (10) TMI 936 - AT - Income TaxExtract: .......ned CIT(A) is correct and does not call for any interference. We have not gone into the aspect as to whether provisions of s. 56 will apply in the case of IMDs which specifically lay down that provisions of GT Act and IT Act shall not apply. For the reasons stated above, we confirm the order of learned CIT(A) and dismiss this appeal by the Revenue.
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