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2010 (9) TMI 1123 - ITAT COCHIN
Extract:
.......dismissed. As regards the assessee’s Cross Objection, the same has been dismissed by both the Members and, as afore-stated, was not a matter of reference to or decision by the ld. Third Member. The same, therefore, stands to be dismissed. 2. In the result, both the revenue’s appeal and the assessee’s Cross Objection are dismissed.