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1997 (10) TMI 97 - AT - Income TaxExtract: .......d Departmental Representative and the learned counsel advanced the same arguments as were advanced in relation to similar ground for asst. yr. 1987-88. 17.2. Keeping in view our decision on similar ground for asst. yr. 1987-88 we restore the orders of the AO in relation to this addition. 18. In the result, all the three appeals are allowed in part.
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