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2004 (9) TMI 567 - AT - Income TaxExtract: .......in upholding the action of rectification made by the Assessing Officer on this count. We, therefore, set aside the decision of the authorities below on this count and allow the ground of the assessee accordingly. 15. In the result, the assessee rsquo s appeal in ITA No. 5568/Del./2003 stands allowed while appeal No. 4442/Del./2003 stands dismissed.
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