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1977 (7) TMI 85 - ITAT INDOREExtract: .......s. 10. Accordingly, in Department rsquo s appeal ground Nos.1 and 3 are rejected and ground No.2 the orders of the ITO and the AAC are set aside with the direction to read the assessment with regard to Rs. 42,609 with advertance to our observation in para 5 above. The appeal is partly allowed. 11. The assessee rsquo s appeal is also partly allowed.
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