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2011 (6) TMI 885 - AT - Income TaxExtract: ......., whereas ground No.5.3 is partly allowed for statistical purposes and ground No.5.4 is rejected because no argument was advanced with regard to this ground. 37. In the result, the appeal of the Revenue is dismissed and the Cross Objections of the assessee is partly allowed in the terms indicated above. Order pronounced in Open Court on 30-06-2011.
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