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2001 (2) TMI 273 - ITAT COCHINExtract: .......as to come to the conclusion that each unit should be taken separately, the word each unit is to be imported into the section, which is not permissible. 9. For the reasons stated above, we find no flaw in the orders of the learned Commissioner of Income-tax. In the result, the appeals filed by the assessee for both the years fail and are dismissed.
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