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1994 (8) TMI 75 - AT - Income TaxExtract: .......eding paras the appeals of the Revenue as also the assessee stand disposed of. The cross-objection becomes infructuous in view of the disposal of the aforesaid grounds and does not call for any separate adjudication on our part. 18. In the result, the Revenue s appeal and the cross-objection stand dismissed whereas the assessee s appeal is allowed.
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