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2011 (6) TMI 973 - ITAT VISAKHAPATNAMExtract: ........ In the result, the appeals of the revenue numbered as. 166 to 168 of 2010 are dismissed. The appeal of the revenue numbered as 169 of 2010 is treated as partly allowed for statistical purposes. The appeal of the assessee numbered as 447 is allowed and other two appeals of the assessees are partly allowed. Pronounced in the open Court on 28.6.2011
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