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2007 (1) TMI 200 - AT - Income TaxExtract: .......therefore, set aside the order of authorities below and accept the first five grounds raised by the assessee. 41. Ground No. 6 is consequential and, therefore, the same has to be computed accordingly. 42. Ground No. 7 is general in nature and, therefore, does not need any adjudication. 43. In the result, the appeal filed by the assessee is allowed.
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