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2006 (6) TMI 513 - AT - Income TaxExtract: .......e assessee is allowed and solitary ground of the revenue in I.T.A. No. 388/JP/03 is dismissed. 86. The Ground No. 6 of the assessee is general in nature which needs no adjudication. 87. In the result, I.T.A No. (1) 273/JP/03 of the assessee is partly allowed; (2) 363/JP/03 of the assessee is partly allowed (3) 388/JP/03 of the revenue is dismissed.
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