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1989 (12) TMI 108 - ITAT HYDERABAD-AExtract: .......ly settlement. Section 64(1)(v) is not applicable in the facts and circumstances of the case, since it is not a transfer within the ratio of the decision of the Hon ble Andhra Pradesh High Court cited supra. The order of the Appellate Asst. Commissioner therefore calls for no interference. 7. In the result all the departmental appeals are dismissed
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