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2000 (11) TMI 1183 - ITAT KOLKATAExtract: .......on the decision of the Special Bench of the Tribunal in the case of Bhilai Engineering Corporation Ltd. v. Deputy CIT 1997 63 ITD 223 (Nagpur) and the Third Member decision in the case of Mahindra and Mahindra Ltd. v. Deputy CIT 1999 235 ITR (AT) 12 (SB) (Mumbai).In the result, the assessee s appeal is allowed and the Revenue s appeal is dismissed.
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