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2010 (3) TMI 1246 - ITAT AHMEDABADExtract: .......harged with effect from 1-6-2003 as this section had come into place with effect from this date. Accordingly the decision of the Ld. CIT(A) being in accordance with law, is confirmed. This ground is accordingly rejected. As a result appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in Open Court on 22-03-2010
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