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1989 (10) TMI 97 - ITAT GAUHATIExtract: ....... below for both the years are cancelled. 35. In the result, the appeals by the assessee being ITA Nos. 34 and 35 (Gau.) of 1989 are allowed. As indicated in the earlier paragraphs of this order, the appeals by the revenue being ITA Nos. 247 (Gau.) and 248 (Gau.) of 1986 relating to the earlier order of the A.A.C. have been dismissed as infructuous.
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