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1994 (11) TMI 174 - AT - Income TaxExtract: .......r hearing both sides on the subject and after perusing the records of the case as well as the paper book filed on behalf of the assessee, I have no reservation in my mind to come to the conclusion that the order of the CIT(A) is perfectly justified and does not call for any interference from me. 10. In the result, the appeal fails and is dismissed.
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