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2004 (6) TMI 248 - ITAT BOMBAY-JExtract: .......e taxpayer in several areas. So the concession provided has to be construed liberally. Under the totality of the circumstances and in view of the opinion expressed in above paras we hereby reverse the finding of ld. CIT(A) and allow the ground raised by the assessee for both the years. 8. In the result, both the appeals of the assessee are allowed.
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