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2008 (8) TMI 398 - AT - Income TaxExtract: .......aimed under s. 10B of the Act. This being so, and in the absence of any evidence, documentary or otherwise, to show that the finding as arrived at by the learned CIT(A) is perverse or on the basis of wrong facts the finding of the learned CIT(A) would have to be upheld and we do so. 7. In the circumstances, the appeals of the Revenue are dismissed.
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