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2004 (3) TMI 336 - AT - Income TaxExtract: .......ted. Since in other cross-objections, i.e., 360, 361, 362 and 364, the assesses have taken identical grounds, following our findings on the grounds taken in cross-objection No. 363, we reject all the grounds taken in these cross-objections. 47. In the result, all the appeals of the Revenue and all the cross-objections by the assessee are dismissed.
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