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2013 (7) TMI 1082 - ITAT, PUNEExtract: .......005-06 in our opinion will meet the ends of justice. We hold and direct accordingly. The grounds raised by the assessee in the above years are accordingly partly allowed. 5. In the result, all the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed. Pronounced in the open Court on this 24th July 2013.
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