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2002 (2) TMI 306 - AT - Income TaxExtract: .......by Mr. Seeberger were subject to Austrian income-tax, action of the CIT(A) will be confirmed. In any other case, the order of the CIT(A) will stand vacated and that of the Assessing Officer will stand restored. With these directions, the matter is restored to the file of the CIT(A). 22. In the result, the appeal is allowed for statistical purposes.
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