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2010 (9) TMI 1190 - ITAT AGRA
Extract:
.......also the same, we accordingly dismiss the ground taken in all the other cases. 24. In the result, all the appeals filed by the Revenue stand dismissed while the Cross Objection Nos.37 to 39/Agr/2010 stand dismissed as infructuous and other Cross Objections filed by the assessee are partly allowed. (Order pronounced in the open Court on 17.09.2010).