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1979 (5) TMI 34 - ITAT CHANDIGARHExtract: .......e firm and even now it is not too late, if it is so required. 11. Before parting, we like to observe that the relief giving circulars like the one issued by the CBDT No. 210/13/74 IT/A.11 dt. 19th March, 1976 should not have been ignored by the AAC and his approach on the issue cannot be said to be correct. 12. In the result, the appeal is allowed.
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