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2011 (9) TMI 1144 - ITAT CHANDIGARHExtract: .......e ground No. 2 of the Revenue's appeal. C.O. No. 53/Chd/2011 13. At the time of hearing, Shri Sudhir Sehgal, learned counsel for the assessee did not press for the grounds raised in the cross-objection and accordingly, we dismiss the same as not pressed. 14. In the result, appeal of the Revenue and cross-objection of the assessee are dismissed.
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