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2006 (8) TMI 280 - AT - Income TaxExtract: .......rose. The language of section 5(2)(b) is also identical with the language of section 5(1)(b) and therefore, the issue discussed in that case and the conclusions drawn there are equally applicable to this case. Relying on that order, ground No. 2 of the appeal of the revenue is allowed. 9.2 In the result, the appeal of the revenue is partly allowed.
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