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2010 (1) TMI 1174 - ITAT AHMEDABAD
Extract:
.......fferent view in the matter, we have no option but to uphold the findings of the ld. CIT(A). Consequently, ground no.1(ii) is dismissed. 11. Ground nos.2 & 3 ,being general in nature, do not require any separate adjudication and are, therefore, dismissed 12 . In the result, appeal is dismissed. Order pronounced on this day of 29th January, 2010.