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1985 (5) TMI 64 - ITAT AHMEDABAD-AExtract: .......ion taken by the CIT(A). 23. We have gone through the detailed order passed by the CIT(A) vide paras 8 and 9 of his order and we do not find any justification to interfere with the decision taken by him and therefore, uphold his order. 24. In the result, the appeal filed by the assessee is allowed in part and that filed by the Revenue is dismissed.
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