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1984 (2) TMI 158 - ITAT GAUHATIExtract: .......ed by the above. 16. For statistical purposes, the departmental appeals are treated as allowed. 17. The cross-objections in support of the aforesaid appeals merely seek to support the orders of the learned AAC. Inasmuch as I have reversed the orders of the learned AAC, I see no merit in the cross-objections also. They are also, therefore, rejected.
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