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2008 (4) TMI 346 - AT - Income TaxExtract: .......essing Officer will redecide this issue as per provisions of law. We direct accordingly. This ground is considered to be allowed for statistical purposes. 11. Ground Nos. 4 and 5 are general in nature which need no separate adjudication. 12. In the result, department s appeal is dismissed and assessee s appeal is partly allowed in aforesaid manner.
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