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1999 (10) TMI 89 - ITAT AMRITSARExtract: .......nd the ground Nos. 7 and 8 of the appeal of the Revenue are allowed, and the order of the CIT(A) in this regard is set aside and the order of the AO is restored. 38. In the result, all the grounds of appeal of the Revenue are allowed and the appeal of the Revenue is allowed, and the order of the CIT(A) is set aside and the order of the AO restored.
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