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2011 (7) TMI 1191 - ITAT AHMEDABADExtract: ....... in the order of Ld. CIT(A) on this issue. 11. Grounds No. 1 & 2 of the revenue are rejected whereas Ground No.2 of the cross objection of the assessee is partly allowed. 12. In the result, the cross objection of the assessee is partly allowed and the appeal of the revenue is dismissed. 13. Order pronounced in the open court on 15th July, 2011.
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