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2002 (6) TMI 167 - ITAT DELHI-FExtract: .......s John Brown, we have no hesitation in saying that s. 9(1)(vii)(b) is attracted. Accordingly, the tax authorities were fully justified on the facts and circumstances of the case to apply the provisions of the said section. Accordingly, the grounds raised by the assessee are rejected. 29. In the result, the appeal filed by the assessee is dismissed.
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