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1983 (3) TMI 116 - AT - Income TaxExtract: .......basis. In the result, we have no hesitation in concluding that Commissioner rsquo s finding of fact as to existence of reasonable cause calls for no interference. We hold accordingly. Revenue fails. Note mdash Para Nos. 6 to 11 are related to other parties to the case and deal with matter identical to the above. Hence they are not being reproduced.
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