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2001 (2) TMI 320 - AT - Income TaxExtract: .......e present case. On the contrary, the decision of Karnataka High Court (1993) 109 CTR (Kar) 57 (1993) 199 ITR 433 (Kar) is directly on the issue before us. 12. In view of the above discussions, the issue arising from this appeal is decided in favour of the Revenue. The order of CIT(A), are therefore, upheld. 13. In the result, appeals are dismissed.
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