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2006 (11) TMI 240 - AT - Income TaxExtract: .......ate of Bombay 1953 SCR 730. In our considered opinion the principles laid down by the Apex Court in the case of Haji Aziz and Abdul Shakoor Bros. are clearly applicable to the facts of this case. We, therefore, find no reason to interfere with the order of the CIT(Appeals) and confirm the same. 22. In the result, the assessee s appeal is dismissed.
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