IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 754/2007  
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 COMMISSIONER OF INCOME TAX                          ..... Appellant 
 Through       Mr. J.R. Goel for 
 counsel 
 versus 
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 GEM SANITARY APPLIANCES P.LTD.          ..... Respondent 
 Through       Mr. O.S. Bajpai 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               14.08.2007 
 CM No. 10726/2007 (Exemption) 
 Allowed, subject to all just exceptions. 
 CM stands disposed of. 
 ITA No. 754/2007 
 For reasons recorded by us in Commissioner of Income Tax v. Gem Sanitary 
 Appliances Ltd. (ITA No. 625/2007) decided on 20th July, 2007, no substantial 
 question of law arises. 
 ITA 754/2007                                                        Page 1 of 2 
 Dismissed. 
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 MADAN B. LOKUR, J 
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 AUGUST 14, 2007                            S. MURALIDHAR, J 
 kapil 
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 ITA 754/2007                                                        Page 2 of 2 
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