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1998 (8) TMI 122 - AT - Income TaxExtract: .......he CIT(Appeals) was justified in allowing the assessee s claim. 20. In the result, we confirm the order of the CIT(Appeals) on both the issues and the revenue s appeals are dismissed. CROSS-OBJECTIONS 21. In view of our decisions dismissing the revenue s appeals, the assessee s cross-objection no more survive. Hence the same are dismissed, as such.
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