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2021 (4) TMI 923 - HC - Income TaxReopening of assessment u/s 147 - HELD THAT:- In view of the submissions made by the learned counsel on either side, following the ratio laid down by the Hon'ble Supreme Court of India in the judgment reported in Commissioner of Income Tax, Delhi Vs. Kelvinator of India Ltd [2010 (1) TMI 11 - SUPREME COURT] the questions of law are decided against the Revenue and in favour of the assessee.
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