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1998 (1) TMI 95 - AT - Income TaxExtract: .......e of Jaydeep Industries relied upon by the learned AO and the learned Departmental Representative. 16. In the light of above discussion we concur with the finding of the CIT(A) and decline to interfere. The appeal by the Revenue is accordingly dismissed. 17. In the result, the assessee s appeal is allowed and the appeal by the Revenue is dismissed.
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