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2011 (1) TMI 1284 - AT - Income TaxExtract: .......ds are dismissed. 8. No additional ground having been raised before us in terms of residuary ground in the appeals of the assessee or in terms of ground no.4 in the appeal of the Revenue, these grounds are also dismissed. 9. In the result, cross appeals in these two assessment years are dismissed. Order pronounced in the court today on 13 -01-2011.
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