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2002 (6) TMI 184 - AT - Income TaxExtract: ........ 234B amounting to Rs. 2,50,72,632. As the matter has already been decided in favour of the assessee and against the Revenue in ITA No. 2190/H/96, it is needless to discuss the issue again. In order to avoid repetition, we do not think to elaborately discuss the issue again. 3. In the result, the appeal filed by the Revenue fails and is dismissed.
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