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2002 (10) TMI 238 - AT - Income TaxExtract: ....... the requisite relief subject to verification of the facts and figures. As we have upheld the view of the CIT(A) on the main ground, we say nothing about the alternative stand taken by the assessee. Ground No. 6 in the Revenue s appeal is accordingly rejected. 30. In the result, the appeal of the Revenue is partly allowed, for statistical purposes.
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