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2006 (2) TMI 492 - AT - Income TaxExtract: ....... sides, we find force in the submissions made by the assessee. However, since the main issue has already been remitted back to Learned CIT(A), we direct the Learned CIT(A) to consider this issue also in the light of the submission made by the assessee. 14. In the result, all the appeals and the cross-objections are allowed for statistical purposes.
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