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2005 (7) TMI 297 - AT - Income TaxExtract: .......rders of the Revenue authorities holding that such payment was in the nature of rent and consequent orders under ss. 201(1) and 201(1A) are, therefore, not valid and are cancelled 14. In view of our conclusion as above, the other contentions put forth by the learned counsel for the appellant are not considered. In the result, the appeal is allowed.
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