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2003 (1) TMI 260 - AT - Income TaxExtract: .......d have, therefore, no hesitation in dismissing ground Nos. 1 and 2 of the appeal while allowing ground No. 3 of the appeal. 52. Before we part with, we must say that we have discussed some of the judgments in this order but that does not mean that the others were not considered. 53. In the result, the appeal filed by the assessee is partly allowed.
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