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2001 (7) TMI 259 - AT - Income TaxExtract: .......able consequences claimed by the learned counsel would not empower an appellate authority to modify or rewrite the statutory provision. The contentions of the learned counsel on this ground are, therefore, without merit and are rejected. 11. For the aforesaid reasons, we hereby reverse the findings of the CIT(A) and allow the appeal of the Revenue.
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