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2001 (6) TMI 169 - AT - Income TaxExtract: .......his ground as well, we hold that the assessee is not a financial company under sub-section (5B) and, accordingly, not a credit institute within the meaning of section 2(5B) and, consequently, the charging provision of section 4 would not be applicable. 16. In the result, the departmental appeals are dismissed and the assessee s appeals are allowed.
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