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2005 (5) TMI 253 - AT - Income TaxExtract: .......o any business have been brought to tax, is only retrospective in nature w.e.f. asst. yr. 2003-04. Therefore, for this reason also, the CIT(A) s conclusions meet our approval. 6. For the reasons set out above, we approve the conclusions arrived at by the CIT(A) and decline to interfere in the matter. 7. In the result, Revenue s appeal is dismissed.
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