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2009 (10) TMI 73 - AT - Income TaxExtract: .......er consideration before us, hence, respectfully following the decision, the issue is decided against the assessee and in favour of the Revenue. Consequently, the instant second miscellaneous application filed by the assessee is not maintainable. Accordingly, the same is dismissed. 8. In the result, the instant MA filed by the assessee is dismissed.
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