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2003 (1) TMI 256 - AT - Income TaxExtract: .......n as referred to above, and as such, the extended meaning of ownership cannot be applied. In the light of the above, I am of the view that the orders of the revenue authorities are liable to be set aside. I set aside the orders of the revenue authorities and allow the appeal by the assessee. 15. In the result, the appeal by the assessee is allowed.
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