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1982 (2) TMI 141 - AT - Income TaxExtract: .......e. In the circumstances, even if the order of the AAC could be said to be in conformity with the decision of the Madhya Pradesh High Court, the assessee cannot be deprived of the benefit conferred by the circular of the CBDT. We must, therefore, set aside the order of the AAC on this point and restore the order of the ITO. 2. The appeal is allowed.
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