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2004 (10) TMI 260 - ITAT BOMBAY-E
Extract:
.......ord our appreciation for the candid and competent manner in which we have been assisted by Shri Y.P. Trivedi, ld. counsel for the assessee and Shri K.L. Maheshwari, ld. CIT DR in arriving at our conclusions. 43. In the result, the assessee s appeals in ITA Nos. 436 and 4075 are partly allowed and the departmental appeal in ITA No. 492 is dismissed.