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2004 (7) TMI 306 - AT - Income TaxExtract: .......se of Synco Industries Ltd. Accordingly, the said decision has been arrived at herein on account of the peculiar and difference of facts and circumstances of the case and the law applicable to these sort of facts. 28. Thus, for the reason given above, the grounds raised are rejected. 29. In the result, the appeal, filed by the Revenue is dismissed.
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