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2004 (11) TMI 294 - AT - Income TaxExtract: .......ack to the file of the AO to find out the correct facts and arrive at a decision afresh having regard to the decisions rendered in the case of Punit Commercial Ltd. and Nagpur Engg. Co. Ltd. 24. In the result, the appeal for the asst. yr. 2000-01 stands partly allowed and for the asst. yr. 2001-02 stands fully allowed for statistical purposes only.
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