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2004 (4) TMI 518 - AT - Income TaxExtract: ....... by assessee in his appeal pertaining to assessment year 1993-94. The additional grounds raised, therefore, rendered infructuous and the same are dismissed. 23. In the result, for statistical purposes, the appeal by the revenue for assessment year 1992-93 is dismissed and of the assessee for the assessment year 1993-94 is treated as partly allowed.
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