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2007 (4) TMI 300 - AT - Income TaxExtract: .......both the parties. 22. With the above discussion, the questions formulated by the Hon ble High Court are answered against the Revenue Department and in favour of the assessee. 23. As a result, the appeal of the assessee is allowed on the above two questions/issues which were remanded by the Hon ble High Court. 24. As a result, the appeal is allowed.
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