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2000 (6) TMI 119 - ITAT AHMEDABAD-CExtract: ....... cited by the learned representatives of both the sides have been considered by us, even though some of these decisions could not be specifically mentioned by us. 23. The AO is directed to give effect to this order. 24. In the result, the appeal of the assessee for asst. yr. 1995-96 and the Revenue s appeal for asst. yr. 1994-95 are partly allowed.
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