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2011 (6) TMI 1028 - AT - Income TaxExtract: .......isdictional issue in favour of the assessee, all the other grounds raised in present cross appeals, on merits, are rendered academic and infructuous. Accordingly, same are dismissed. 16. In the result, appeal by the assessee is partly allowed, while appeal by the Revenue is dismissed. Pronounced in the open court today on the 27th day of June 2022.
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