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2003 (8) TMI 163 - AT - Income TaxExtract: .......hese certificates to examine whether the same are being properly used. 24. For all these reasons and considering the nature, facts and circumstances of the case, we do not find any infirmity in the orders of the learned CIT(A). It is, therefore, confirmed. It is ordered accordingly. 25. In the result, the appeals filed by the Revenue are dismissed.
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