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2010 (3) TMI 1175 - AT - Income Tax
Extract:
.......missed. 42. Ground no. 11 in the appeal of the assessee, being a mere prayer while no additional ground having been raised in terms of residuary ground no.12 , both these grounds are dismissed. 43. In the result, both these appeals are partly allowed, but for statistical purposes. Order pronounced in the open court, on this 19th day of March, 2010.