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2006 (2) TMI 232 - ITAT JAIPURExtract: .......ground No.4 of the assessee is allowed in favour of the assessee and ground No.2 of the Revenue is dismissed. 32. Ground No.5 of the assessee is general in nature and does not require any adjudication. 33. In the result the IT(SS)A No. 74/Jp/2004 appeal of the assessee is partly allowed and IT(SS)A No. 79/Jp/2004 appeal of the Revenue is dismissed.
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