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2003 (5) TMI 225 - ITAT JODHPURExtract: .......in the given facts and circumstances of the case. As a result, this ground of appeal is dismissed. 29. Remaining ground Nos. 7 and 8 are also dismissed being general in nature which does not require any adjudication in these circumstances. 30. As a result, we dismiss the appeal of the Department and partly allow the cross-objection of the assessee.
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