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1995 (2) TMI 101 - AT - Income TaxExtract: .......tions, the authorities are bound only by the directions and they cannot travel beyond the directions specified in the appellate order. Facts or factors not germane to the directions contained in the appellate order cannot be invoked. For these reasons also we set aside the order of the learned CIT (Appeals). 6. In the result, the appeal is allowed.
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