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2011 (2) TMI 1469 - AT - Income TaxExtract: .......nos. 1 & 2 in these two appeals are disposed of as indicated hereinbefore. 7. Ground nos. 3 & 4 in these two appeals being general in nature, do not require any separate adjudication and are, therefore, dismissed. 8. In the result, both these appeals are allowed but for statistical purposes. Order pronounced in the court today on 1-02-2011.
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