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2004 (10) TMI 286 - AT - Income TaxExtract: .......) are identical as in asst. yr. 1994-95. For the reasons given while dealing with the relevant ground of appeal in asst. yr. 1994-95, these grounds are dismissed. 18. In the result, ITA No. 2876/Del/1998 is dismissed. ITA No. 3118/Del/1998 is treated as partly allowed for statistical purposes. ITA Nos. 5365/Del/1998 and 4011/Del/1999 are dismissed.
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