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1995 (4) TMI 103 - AT - Income TaxExtract: .......s action. However, in second appeal, the Tribunal held that the AO was not justified in invoking the provisions of s. 4(1)(a) of the GT Act. The facts of the cases before us, being identical, we follow with respect the decision and hold that there is no merit in the Revenue s appeals, which are rejected. 7. In the result, the appeals are dismissed.
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