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section 14A of the said Act. Answers to the questions 44. In view of the foregoing, Question 1 is answered in the affirmative and Questions 2 & 3, in the negative. Assessees’ appeals 45. The appeals on behalf of the assessees are:- ITA No. Cause Title Assessment year 853/2009 Cheminvest Ltd v. CIT 2001-02 1060/2009 Maxpak Investment