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2007 (11) TMI 446 - AT - Income TaxExtract: ....... the assessment. In line with our decision in respect of ground No. 3 in the assessee rsquo s appeal, we affirm the decision of the CIT (Appeals) and dismiss the ground. 13. In the result, the department rsquo s appeal is dismissed. 14. To sum up the assessee rsquo s appeal is partly allowed and the department rsquo s appeal is dismissed. No costs.
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