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1996 (9) TMI 181 - AT - Income TaxExtract: .......ettled that the benevolent circulars are binding on the Income-tax Authorities even if they deviate from the legal position. In this view of the matter, we do not find any infirmity in the decision of the CIT (Appeals), which we hereby uphold. Accordingly, the appeal of the revenue is hereby rejected. 10. In the result, the appeal stands dismissed.
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