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1988 (4) TMI 111 - AT - Income TaxExtract: .......ner is only a juridical person. Merely because the Department had accepted decision of the CIT(A) in an earlier year, in our opinion, cannot be a ground for allowing deduction for this year, when the facts warrant otherwise. No interference with the order of the CIT(A) is called for. 17. In the result both the appeals by the assessee are dismissed.
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