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1998 (9) TMI 130 - ITAT JAIPUR
Extract:
....... point and, therefore, the remaining grounds in the appeals of the department and in cross-objections of the assessee and alternate pleas regarding exemption under sections 11 and 12 need not to be disposed of at this stage in view of our above decision. 37. In the result, the department s appeals and assessee s cross-objections are partly allowed,