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2005 (4) TMI 242 - ITAT AHMEDABAD
Extract:
.......e assessee that this ground would survive only if ground No. 1(vi) of the Revenue's appeal is allowed in favour of Revenue. Since we have rejected ground No. 1(iv) of Revenue's appeal, ground No. 10 of the assessee's appeal has become infructuous. Accordingly, the same is rejected. 32. In the result, both the appeals are partly allowed.