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2004 (7) TMI 294 - AT - Income TaxExtract: .......t of transport subsidy for the purpose of computation of profits derived from business of the undertaking. For the reasons discussed in Revenue s appeal for the asst. yr. 2000-01, the order of the CIT(A) does not call for any interference. The same is accordingly upheld. 10. In the result, both the appeals filed by the Revenue are hereby dismissed.
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