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2009 (5) TMI 616 - ITAT MUMBAIExtract: .......nue rsquo s Appeal are dismissed, then the Cross Objections become infructuous. As we have already dismissed Ground Nos. 1 to 3 in Revenue rsquo s appeal, then as submitted by the Ld. Counsel the Cross Objection becomes infructuous and same is to be dismissed. 10. In the result, Revenue rsquo s appeal as well as Cross Objections both are dismissed.
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