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2005 (9) TMI 286 - AT - Income TaxExtract: .......ing is well reasoned one and in accordance with the ratio laid down by the Hon ble Kolkata High Court cited supra. Therefore, we uphold the finding of the learned CIT(A) and dismiss the appeal of the Department on this issue. 17. In the result, the appeals filed by the assessees are allowed whereas the appeals filed by the Department are dismissed.
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