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2004 (1) TMI 327 - AT - Income TaxExtract: .......t facts. Further, the decision of the Tribunal in the case of Dy. CIT vs. S.C. Gupta reported in ITA No. 2897/Del/1997, dt. 27th May, 2003, is on similar facts. Therefore, following the same, as the facts are on similar footing, we dismiss the appeal of the Revenue. 16. In the result, the appeal No. 1167 is allowed and appeal No. 4025 is dismissed.
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