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2010 (4) TMI 866 - AT - Income TaxExtract: .......al C. Reshamwala (HUF) and Rameshchandra J. Reshamwala (HUF), these appeals are also decided in terms of the above. Accordingly, both the issues of the assessee rsquo s appeals are allowed in favour of the assessee and against the revenue. The orders of the lower authorities are reversed. 15. In the result, the appeals of the assessees are allowed.
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