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2009 (1) TMI 299 - ITAT BOMBAY-JExtract: ....... it satisfies other conditions set out in that section. Therefore, we remit the matter back to the AO with directions as above. Ground Nos. 2 and 3 of the assessee are disposed of as mentioned above. 16. Ground No. 4 of the assessee is general in nature and does not need any adjudication. 17. In the result, appeal of the assessee is partly allowed.
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