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2001 (8) TMI 308 - AT - Income TaxExtract: .......aw as discussed and relevant provisions of law, we hold that the action of the authorities below is justified in not allowing the relief as claimed by the assessee. As a result, the order of the CIT(A) in this regard is confirmed. Therefore, this ground of the assessee also gets dismissed. 12. As a result, the appeal of the assessee gets dismissed.
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