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2004 (9) TMI 301 - AT - Income TaxExtract: .......tta High Court s judgment in Davy Ashmore India Ltd. s case. No other argument was raised before us in defence of CIT(A) s order. 10. For the reasons stated above, we vacate the relief granted by the CIT(A) and disapprove his impugned order. Resultantly, order of the Assessing Officer stands restored. 11. In the result, revenue s appeal is allowed.
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