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2001 (1) TMI 218 - AT - Income TaxExtract: .......count and is clearly governed by the ratio of the decision of the Apex Court in the case of Empire Jute Co. Ltd. The other decisions cited by the learned counsel for the assessee also supports the case of the assessee. We are in entire agreement with the reasoning of the CIT (Appeals). We uphold his order. 9. In the result, the appeal is dismissed.
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