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2002 (10) TMI 223 - AT - Income TaxExtract: .......5 cannot be accepted. 11. In the result, the appeal of the revenue is dismissed and all the grounds of appeal raised by the revenue are rejected. C.O. No. 76(Alld.)/1996 12. Since the appeal is dismissed, the Cross Objection of the assessee also stands dismissed because the Cross Objection has been raised only in support of the order of the CIT(A).
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