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2002 (2) TMI 325 - ITAT HYDERABAD-AExtract: .......ubstantiating it. We, therefore, hold that the assessee is not entitled for any benefit as claimed under section 33AC of the I.T. Act. No interference is, therefore, called for in the well reasoned orders passed by the Revenue authorities. These grounds of the assessee therefore fail. 10. In the result, the appeal of the assessee is partly allowed.
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