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2008 (10) TMI 292 - ITAT AGRAExtract: .......76,600 by the ld. CIT (Appeals). 3. In view of the majority opinion, ground No. (5) of the revenue s appeal is dismissed. Accordingly, ground Nos. 1, 3, 4 and 6 of the revenue s appeal are restored back to the file of ld. CIT(A) and ground Nos. 2 and 5 are dismissed. 4. In the result, the revenue s appeal is partly allowed for statistical purposes.
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