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2004 (10) TMI 261 - AT - Income TaxExtract: .......id and competent manner in which we have been assisted by Shri Y.P. Trivedi, learned counsel for the assessee and Shri K.L. Maheshwari, learned CIT-Departmental Representative in arriving at our conclusions. 43. In the result, the assessee s appeals in ITA Nos. 436 and 4075 are partly allowed and the Departmental appeal in ITA No. 492 is dismissed.
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