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2011 (10) TMI 723 - ITAT AHMEDABADExtract: .......17 & 18 are consequential in nature hence require no adjudication, therefore do not require any finding. 21. In the result, assessee’s appeal is allowed for statistical purposes. 22. In the combine result, appeal of Revenue and that of assessee are partly allowed for statistical purposes. This Order pronounced in Open Court on 21/10/2011.
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