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2007 (11) TMI 439 - AT - Income TaxExtract: .......ccordingly, we hold that the order of ld. CIT(A) is correct in law. Thus, both the grounds of the revenue stand dismissed. 20. In the result, appeal filed by the revenue stands dismissed. 21. To sum up assessee rsquo s appeals in ITA No. 4331/M./2000 and 3069/M./2001 stand allowed and revenue rsquo s appeal in ITA No. 7754/M./2003 stands dismissed.
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