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1983 (11) TMI 153 - AT - Income TaxExtract: .......er Gaurishanker Kedia s case and Jayanthi Talkies Distributors case are available, we follow the latter and dismiss the revenue s appeals. 4. The corollary of our finding is that the other appeals of the revenue filed against the orders under section 271(1)(a) and section 273 cannot succeed. 5. In the result, all the appeals fail and are dismissed.
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