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2001 (4) TMI 180 - AT - Income TaxExtract: .......ed to be allowed, automatically, the appellate ground in that regard becomes infructuous, and is thus being dismissed. 23. In the result, the appeals filed by the assessee for all the years excepting assessment year 1979-80 are being partially allowed to the abovementioned extent. The appeal for assessment year 1979-80 is, however, being dismissed.
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