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2013 (9) TMI 1287 - AT - Income TaxExtract: .......t to the AY. 2005-06. We find that the Tribunal in ITA No. 356/Mds/2010 (supra) has held that the assessee is eligible for claiming the benefit of tonnage tax scheme. Respectfully following the same, we dismiss this appeal of the Revenue and uphold the findings of the CIT(Appeals). Order pronounced on Wednesday, the 18th September, 2013 at Chennai.
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