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1999 (1) TMI 50 - AT - Income TaxExtract: .......e IT Act. Furthermore, the decision of the Tribunal Ahmedabad Bench in the case of Narendra Ceramics clearly supports the case of the present assessee. 16. In view of the above, we do not find any ground for interfering with the order of the CIT(A) on this issue and accordingly we confirm the same. 17. In the result, both the appeals are dismissed.
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