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2007 (8) TMI 391 - AT - Income TaxExtract: ....... of the Income-tax Act. The decisions cited by ld. DR is, therefore, directly applicable to the case against the assessee. 14. Considering the above discussion, we do not find any infirmity in the order of the ld. CIT(A). We confirm the same and dismiss this ground of the appeal of the assessee. 15. As a result, appeal of the assessee is dismissed.
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