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1987 (7) TMI 157 - ITAT DELHI-DExtract: ....... Officer. We therefore reverse his order on this issue and restore that of the Income-tax Officer. 8. The points raised in the cross-objection were not particularly pressed before us and therefore nothing survives before us to consider the cross-objection. 9. In the result, the appeal is allowed in part whereas the cross-objection stands dismissed.
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