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1993 (1) TMI 115 - AT - Income TaxExtract: .......he said provision no--where stipulates such requirement. We find ourselves in agreement with the view of the learned counsel for the assessee and find support from the view taken by the Andhra Pradesh High Court and this Tribunal also in an earlier case. 7. In the result the appeal is accepted and the order of the AC and CIT (Appeals) are set aside
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