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2004 (8) TMI 320 - AT - Income TaxExtract: ....... Therefore, the case looked at from any angle, we find no infirmity whatsoever with the order of the learned CIT(A). The assessee is not found to be guilty of any such shenanigans, as tried to be made out by the Department. The impugned order is well reasoned, and is hereby confirmed. 103. Resultantly, the appeal of the department stands dismissed.
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