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1991 (6) TMI 102 - ITAT COCHINExtract: .......C above. This, in turn, led him into the error of relying on reported cases which dealt with Type C cases and which are not all applicable to the assessee s case. We therefore, set aside the impugned order of the first appellate authority on this issue and restore that of the Assessing Officer. 38. In the result, the Departmental appeal is allowed.
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