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2012 (10) TMI 1059 - ITAT AHMEDABAD
Extract:
.......ound is dismissed. 32. Ground No.3 is similar to ground No.6 of assessee’s appeal for the A.Y. 2004-05. For the reasons given by us in that appeal this ground of the assessee is allowed. 33. In the combined result, both the appeals of the assessee’s are partly allowed for statistical purpose. Order pronounced in open Court on 31.10.2012