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2003 (12) TMI 281 - ITAT DELHI-BExtract: .......ore us and the orders of the tax authorities, we have no hesitation in upholding the same. As such, ground Nos.2, 4 and 6 raised by the assessee are rejected. 14. With respect to ground No.3, nothing was stated on behalf of the assessee. As such, it does not require any adjudication. 15. In the result, the appeal filed by the assessee is dismissed.
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