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2000 (5) TMI 173 - AT - Income Tax
Extract:
.......er to decide on the other circumstances necessary to attract the provisions of section 28(iv) of the Income-tax Act, 1961. Therefore, the remaining grounds are not considered as it would be academic in nature. 47. In the result, appeals of the assessees are allowed, and the Assessing Officer is directed to modify the assessments. Order accordingly.