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2003 (9) TMI 311 - ITAT GAUHATI
Extract:
....... to the assessee and to this extent the ground No. 2 taken by the Revenue is partly allowed for statistical purpose, 5. On the remaining ground Nos. 1 and 3 of appeal the issue is decided in favour of the assessee as mentioned in our order dated 29-11-2002, 6. In the result, the appeal filed by the Revenue is partly allowed for statistical purpose.