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2004 (4) TMI 268 - ITAT CHANDIGARH-BExtract: ....... s appeal. 7. As regards cross-objection filed by the assessee, it is merely supportive of the order of the CIT(A). Since appeal of the Revenue has been dismissed, the cross-objection has become infructuous and is dismissed as such. 8. In the result, the appeal filed by the Revenue as well as the cross-objection filed by the assessee are dismissed.
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