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1997 (9) TMI 138 - AT - Income TaxExtract: .......r not justified in confirming the same. 4. In the result, the assessee s appeal is allowed and the tax charged is accordingly cancelled. We are also fortified by the decision of the Tribunal in the case of Nestle India Ltd. vs. Asstt. CIT in ITA Nos. 5975 to 5992/Del/1996 reported in (1997) 61 ITD 444 (Del). 5. In the result, the appeal is allowed.
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