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2002 (11) TMI 246 - AT - Income TaxExtract: .......cordingly. 10. As regards third ground, the same was not pressed by the learned Authorised Representative at the time of hearing because the same has already been set aside to the AO with direction to verify the facts of the case and assess the correct income. The ground is dismissed, as not pressed. 11. In the result, the appeal is partly allowed.
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