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2003 (9) TMI 292 - ITAT AMRITSAR
Extract:
....... disposing of the appeals of the assessee followed his decision for the asst. yr. 1993-94 and since we have already disposed of the appeals of the assessee for the asst. yr. 1993-94, therefore, our findings given therein shall apply mutatis mutandis to these years also. 14. In the result, all the appeals are partly allowed as indicated hereinabove.