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2005 (10) TMI 222 - ITAT CHANDIGARH-BExtract: .......8. In view of these facts, ground NO.1 raised in the ground of appeal is allowed and ground Nos. 2 to 8 are dismissed as not pressed. Appeal of the assessee is partly allowed. 9. Before we part with, we record our appreciation for the learned counsel for the assessee, Ms. Rimpy Chaudhary for assisting the Bench in coming to a particular conclusion.
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