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1984 (3) TMI 82 - ITAT AHMEDABAD-BExtract: .......efore, no hesitation in upholding the order of the Commissioner (Appeals). 9. Before we part with this order, it may be mentioned that at the time of hearing, the learned counsel for the assessee did not press the cross-objections. The same are, therefore, dismissed. 10. In the result, both the appeals as well as the cross-objections are dismissed.
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