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2010 (3) TMI 891 - ITAT KOLKATA
Extract:
.......ourt in the case of GKN Driveshafts (India) Ltd. (supra) and the learned JM has rightly set aside the matter back to the file of Assessing Officer with a direction to follow the procedure laid down by the Hon rsquo ble Apex Court. 3. In accordance with the majority view, the appeals of both the assessees are partly allowed for statistical purposes.