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2010 (10) TMI 1076 - AT - Income Tax
Extract:
.......llowed. Consequently, ground Nos. 2 to 4 and 5(ii) do not survive for our adjudication. 6. Ground No. 6 being general in nature, does not require any separate adjudication while no additional ground having been raised in terms of the residuary ground No. 7 in the appeal, accordingly, these grounds are dismissed. 7. In the result, appeal is allowed.