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2007 (10) TMI 314 - AT - Income TaxExtract: .......e and includes any such programme or any customized electronic data which is transmitted from India to a place outside India by any means. Therefore, we are of the view that the order of the CIT(A) is in consonance with the law. Appeals of the Revenue on all the issues fail and are dismissed. 12. In the result, appeals of the Revenue are dismissed.
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