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2010 (1) TMI 1238 - ITAT AHMEDABAD
Extract:
....... 36. Ground No.6 of the appeal of the Revenue is general in nature and the same is dismissed as such. 37. No other point is argued or pressed by both the parties. 38. In view of the above discussion, the appeal of the assessee is partly allowed, whereas Departmental appeal is dismissed. Order signed, dated and pronounced in the Court on 22 01/2010.