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1982 (9) TMI 125 - AT - Income TaxExtract: .......rd to the facts of the case before us, as briefly mentioned above, we are of the opinion that the order of the AAC in the present case suffers from no infirmity and in our opinion, no interference is called for. This point of appeal by the assessee, therefore, fails. 8. In the result, the appeal of the assessee is partly allowed as indicated above.
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