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2009 (9) TMI 960 - ITAT CHANDIGARH
Extract:
.......y the assessee is concerned, it is in support to the order of the learned CIT(A). Since, the impugned order has been upheld, therefore, the cross-objection filed by the assessee has remained for academic interest only. In the result, appeal of the Revenue is dismissed and the cross-objection of the assessee is allowed for statistical purposes only.