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1988 (1) TMI 59 - ITAT AHMEDABAD-BExtract: ....... part to say that as relied upon by the CIT(A) in support of his conclusion go a long way to support the case of the assessee. Having adjudged the cases of the parties from all possible angles we find ourselves in agreement with the learned CIT(A) and would therefore, dismiss the present appeal. 15. In the result, the appeal fails and is dismissed.
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