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2005 (7) TMI 317 - AT - Income TaxExtract: .......in the Act is very clear in this regard. Reliance can be placed on various decisions but the decision of the jurisdictional High Court in Chain Sukh Rathi vs. CIT and Anr. (2003) 185 CTR (Raj) 56 (2004) 270 ITR 368 (Raj) is particularly relevant. Therefore, this ground is also dismissed. 21. In the result, the appeal of the Department is dismissed.
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