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1999 (11) TMI 103 - AT - Income TaxExtract: .......iscussed and narrated above we are of the opinion that it is not open to the revenue to take a second view in consistent with a diametrically opposed to the earlier view as per the ratio laid down in 203 ITR 351 (sic.). In the absence of any adverse material/evidence, we find no merit in the appeal filed by the department which is hereby dismissed.
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