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2007 (11) TMI 454 - ITAT AMRITSARExtract: .......ing DEPB receipts and duty drawback from the profits of the business while completing the reassessment. Accordingly, we set aside the order of the CIT(A) and restore that of the Assessing Officer. These grounds of appeal are also allowed. 17. In the result, the appeal of the Revenue is allowed and cross-objection filed by the assessee is dismissed.
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