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1991 (9) TMI 141 - ITAT MADRAS-CExtract: ....... at all since we are not dealing with this case under section 9(1)(i) of the I.T. Act. In our opinion, the ratio of the Andhra Pradesh High Court decision is not relevant for the purpose of this case. 11. In the view we have taken, we set aside the order of the CIT (Appeals) and restore the order of the ITO. 12. In the result, the appeal is allowed
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