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2007 (7) TMI 432 - AT - Income TaxExtract: .......mpletion of the project report. Consequently, the ground of appeal taken by the assessee in regard to section 35E allowed and the other remaining grounds of appeal are rejected. The grounds of appeal taken by the revenue are allowed. 15. In the result the appeal filed by the assessee is partly allowed and the appeal filed by the revenue is allowed.
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