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2003 (4) TMI 245 - AT - Income TaxExtract: .......ain. In the case of Rakesh Kumar Jain we have already confirmed the finding of learned CIT(A) and in view of same, we confirm the finding of the CIT(A) in the cases of Pawan Kumar Jain and Subhash Chand Jain. 42. In the result all the appeals preferred by the assessees and the Department are disposed of in the manner as stated in the body of order.
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