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2005 (10) TMI 224 - AT - Income TaxExtract: .......the issue before the Hon ble High Court was in respect of the applicability of Explanation 1 to section 271(1)(c). Hence, the decision relied on by the revenue is not helpful to it. 14. In our considered opinion, we find no infirmity in the order of the CIT (Appeals) and we confirm his order. The Revenue s appeal stand dismissed. Order accordingly.
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