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1983 (4) TMI 84 - ITAT CHANDIGARHExtract: .......er Tribunal s decision, referred to above, is confirmed. 7. The assessee in its cross objection has only supported the order of the AAC. The revenue s appeal having been dismissed, the cross objection has become infructuous. The same as such is also dismissed. 8. In the result, revenue s appeal and the assessee s cross objection are both dismissed.
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