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2005 (1) TMI 331 - AT - Income TaxExtract: .......y the principle laid down by the Hon rsquo ble Supreme Court. On the facts of the case before them, the Tribunal held that the transaction was a hire purchase transaction. On the facts of the present case, the view taken by the Revenue authorities is just and proper and calls for no interference. The appeal of the assessee is, therefore, dismissed.
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