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2004 (1) TMI 308 - AT - Income TaxExtract: .......m inclined to agree with the view taken by the learned Vice President in relation of this point also. 9. In view of the aforesaid facts and discussions, I agree with the view taken by learned Vice President in relation to all the points of difference. The matter will now go back to the regular Bench for passing order according to the majority view.
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