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1990 (6) TMI 96 - ITAT CHANDIGARHExtract: ....... to the assessing authority to decide it afresh in accordance with law after he decides other issues which we have sent back to him and after taking into consideration the effect of the decisions given by us on various grounds in appeal determined supra. We order accordingly. 17. In the result, the appeal is partly allowed for statistical purposes.
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