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2002 (9) TMI 253 - AT - Income TaxExtract: .......cts and circumstances of the case into consideration hold that the CIT(A) was wrong to hold that the case of the assessee falls in the excluded category of companies from the operation of section 73. The decision of the CIT(A) is, accordingly, set aside and that of Assessing Officer restored. 10. In the result, the appeal of the Revenue is allowed.
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