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1993 (9) TMI 173 - AT - Income TaxExtract: .......ied on by the CIT(A) and also in the case of Quilon Central Coir Marketing Co-op. Society Ltd. v. ITO, B-Ward, Quilon IT Appeal No. 79 (Coch.) of 1985, dated 11-8-1989 . In view of the foregoing, therefore, we hold that the said decision of the Tribunal cannot avail the assessees. 73. In the result, the appeals filed by the assessees are dismissed.
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