2009 (3) TMI 1036

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..... as restored the issue to the file of A.O. to decide the same afresh in the light of the decision of the Delhi High Court in Commissioner of Income Tax Vs. Mahavir Alluminium Ltd. (2008) 297 ITR 77 (Delhi). On behalf of the revenue the learned counsel draws our attention to Para 7.2 of the order to contend that the benefit had already been granted to the assessee and therefore there was no question .....

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