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    <description>The appeal challenging the revision order by the CIT under section 263 of the Income Tax Act for AY 2000-01 was allowed for statistical purposes. The court emphasized the importance of a thorough examination of the conversion factor issue for dettol soap, directing a re-examination by the ITAT to determine the correct factor. The judgment stressed the significance of accurate valuation and application of correct factors in assessments to ensure compliance with tax laws.</description>
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