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2007 (9) TMI 305 - AT - Income TaxExtract: .......cord and in the absence of any supporting material placed on record by the assessee and also keeping in view that the impugned issue does not arise from the order of the learned CIT(A), the ground taken by the assessee is devoid of any merit and, accordingly, the same is rejected. 30. In the result, the appeal of the assessee stands partly allowed.
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