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2001 (7) TMI 311 - AT - Income TaxExtract: .......as High Court which is based on the judgment of the Hon rsquo ble apex Court has to be preferred over the judgment of the Delhi High Court. Accordingly, following the aforesaid judgment of the Hon rsquo ble Madras High Court, we reverse the finding of the CIT(A) and decide the issue in favour of the Revenue. 8. In the result, the appeal is allowed.
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