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1986 (3) TMI 119 - AT - Income TaxExtract: .......ection No. 101 (Cal.) of 1980 is a mere duplicate of Cross Objection No. 103 (Cal.) of 1980. We, therefore, dismiss this latter cross-objection as infructuous. 18. In the result, the departmental appeal is partly allowed, the first cross-objection may be treated as partly allowed for statistical purposes and the second cross-objection is dismissed.
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