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2005 (2) TMI 431 - AT - Income TaxExtract: .......980) 124 ITR 1 (SC), also support this view. Thus, the decision of the learned CIT(A) is in conformity with the ratio of the aforesaid judgments. Respectfully following the above judgments, the order of the learned CIT(A) is upheld and the grounds of appeal of the Revenue are rejected. 7. In the result, the appeal filed by the Revenue is dismissed.
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