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1987 (4) TMI 130 - ITAT JAIPURExtract: .......ition, the CIT(A) had applied the rate of 4.5 per cent on the basis of similar other assessees carrying on similar businesses. It is not the claim of the department that the conclusion arrived at by the CIT(A) is not based on similar comparable cases we are not inclined to interfere with his findings. We, therefore, dismiss the departmental appeal.
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