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1998 (7) TMI 128 - AT - Income TaxExtract: .......rein the registration was granted. 7. We have already stated that similar facts are involved in asst. yrs. 1982-83 and 1983-84. Therefore, these two appeals are also decided in favour of the assessee for the same reasoning as given by us in the appeal for asst. yr. 1981-82, supra. 8. In the result, all the three appeals of the assessee are allowed.
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