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    <description>The Court upheld the ITAT&#039;s decision in the appeal against the ITAT findings for the assessment year 2007-08, which upheld the CIT(A)&#039;s decision. The Court found that the ITAT&#039;s consideration of the record and the Supreme Court&#039;s ruling in a similar case supported the decision, and no substantial question of law arose. Consequently, the appeals were dismissed.</description>
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