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2004 (2) TMI 277 - AT - Income TaxExtract: .......umstances of the case, the Assessing Officer is justified in holding that section 164(1) of the Income-tax Act, 1961 (the Act) is attracted? 2. The Third Member has agreed with the view expressed by the Accountant Member and has held the issue in favour of the Revenue. In the light of the majority view, the Revenue s appeals are treated as allowed.
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