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2002 (10) TMI 239 - ITAT DELHI-D
Extract:
.......AR) and Dr. Rajnikant R. Bhatt, In re 1996 222 ITR 562 (AAR). The Assessing Officer will take into consideration these decisions while deciding the issue. The assessee shall also be given a reasonable opportunity of being heard and to lead the evidence in support of its case. 25. In the result, both the appeals are allowed for statistical purposes.