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1995 (9) TMI 89 - AT - Income TaxExtract: .......ch could not ply for business in the relevant period of year under consideration. We confirm the order of AO and the order of CIT(A) stands reversed. This part of ground of Revenue succeeds. 14. The result is that Revenue s appeal is partly allowed and the cross-objection of assessee which is in support of the order of CIT(A) stands partly allowed.
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