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1997 (9) TMI 144 - AT - Income TaxExtract: .......d in para 1 of this order and para 11(viii). The present M.A. is nothing but an attempt to argue the already decided appeals afresh in the guise of pointing out the mistakes in the Tribunal s order. 3. In the result, the assessee s Miscellaneous Application is allowed in part to the extent of our clarifications in para 11(i) and para 11(viii) only.
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