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1997 (6) TMI 358 - AT - Income TaxExtract: .......certain conditions appears to be just and reasonable. Therefore, in the absence of any specific evidence produced before us in this regard and in the absence of arguments having been advanced before us, we feel it justifiable to confirm the order of the CWT(Appeals) on this issue. 8. In the result, the appeal of the assessee fails and is dismissed.
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