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2006 (4) TMI 518 - DELHI HIGH COURTExtract: .......d 2003 amendments. This being the position, answering the questions as indicated above and allowing all the appeals, we remand all these cases to the ITAT for disposal of merits. No costs.” In the light of the above, the questions stand answered similarly in the present case also and the matter remanded to the Tribunal for disposal on merits.
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