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2004 (9) TMI 302 - AT - Income TaxExtract: .......iance on the Hon ble Calcutta High Court s judgment in Davy Ashmore 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 AO stands restored. 11. In the result, Revenue s appeal is allowed.
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