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1995 (11) TMI 126 - AT - Income TaxExtract: .......ot of any assistance to the Revenue. 14. For the aforesaid reasons we set aside the order of the CIT under s. 263 and allow the assessee s appeal. 15. The facts in the other two appeals are identical. Therefore, we set aside the orders of the CIT under s. 263 in those cases also and allow the appeals. 16. In the result, all the appeals are allowed.
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