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2001 (1) TMI 216 - AT - Income TaxExtract: .......ssary additional evidence for that purpose. We also find support from the view taken by a coordinate Bench of this Tribunal in the case of Electra (Jaipur) (P) Ltd. 8. In view of the above discussions, we support the conclusions arrived at by the learned CIT(A) and decline to interfere in the matter. 9. In the result, Revenue s appeal is dismissed.
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