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1986 (4) TMI 99 - ITAT CALCUTTA-CExtract: .......sidered by the authorities below and as discussed by us above and having regard to the circumstances, we cannot subscribe to the view of the Commissioner (Appeals) in the instant case. We cannot, therefore, sustain his order. Accordingly, his order is reversed and that of the ITO is restored. 24. In the result, the appeal by the revenue is allowed.
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