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1998 (4) TMI 153 - ITAT CALCUTTA-EExtract: .......es of documents /depositions etc., and we are not deciding those other issues in this appeal for the reason of our finding on the issue no. 1 as discussed above, but the Assessing Officer will take the same into consideration and act according to law. 14. In the result, this appeal of the assessee may be treated as allowed for statistical purposes.
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