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2003 (11) TMI 299 - AT - Income TaxExtract: .......irmity in the findings recorded by the learned CIT(A). The withdrawals so made are also not found utilised for any purpose whatsoever. The order therefore does not call for any interference. The ground of the Revenue stands rejected. 30. In the result, Revenue rsquo s appeal stands dismissed and both the appeals filed by the assessee stand allowed.
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