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2010 (7) TMI 790 - ITAT MUMBAIExtract: .......while deciding the appeal of the revenue, we have restored this issue to the file of the CIT(A) in the appeal of the revenue. Accordingly, this issue has been remitted to the file of the CIT(A) for fresh adjudication as the same is dependent on the outcome of the other issues. 25. In the result, both the appeals are allowed for statistical purpose.
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