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2003 (1) TMI 271 - AT - Income TaxExtract: ....... Ahmedabad B Bench of the Tribunal in the same assessee s case. The issue is also covered in favour of the assessee by the judgment of the Ahmedabad Bench c in the case of Hindustan Fashions Ltd. Respectfully following the above judgments, the issue is decided in favour of the assessee. 26. In the result, appeals of the assessee are partly allowed.
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