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2010 (8) TMI 966 - AT - Income TaxExtract: .......therefore, dismissed. 9. Ground No. 4 of the appeal of the revenue has already dealt in the respective issues by us in our above stated order and no need for separate adjudication. 10. In the result, both the appeals of the assessee as well as the revenue are partly allowed for statistical purposes. Order is pronounced in the open Court on 6.8.2010
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