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2006 (3) TMI 211 - AT - Income TaxExtract: .......es within the meaning of s. 9 of the Act and as such s. 44D of the Act is found to have rightly been applied for making assessment of income in this case. Finding no merit in the first ground in appeal, the same stands rejected. 17. Ground No. 2 being consequential, the AO shall give consequential effect. 18. In the result, the appeal is dismissed.
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