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2007 (8) TMI 381 - AT - Income TaxExtract: .......ontrivance on the principle of "quan do aliquid prohibetur, prohibetur at omne per quod devenitur ad illud". In this manner also the application filed by tax revenue is liable to be rejected. 12. Therefore, the miscellaneous application filed by the revenue cannot be accepted. 13. In the result, the miscellaneous application is dismissed.
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