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2004 (10) TMI 299 - AT - Income TaxExtract: ....... of a given case. There is no such bar. Only when there is a jurisdictional High Court decision, that has a binding effect for the sake of consistency. 13. Consequently, we direct the AO to grant registration to the trust under s. 12A of the Act and direct the lower authorities accordingly. 14. In the result, the appeal of the assessee is accepted.
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