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2005 (4) TMI 269 - AT - Income TaxExtract: ....... Respectfully following the order of the Tribunal referred to above, we uphold the order of CIT(A) and dismiss this appeal by the Revenue though for reasons stated hereinabove. 7. The cross-objections are only supportive of the order of CIT(A) and, therefore, they are dismissed as such. 8. In the result, the appeal as well as the COs are dismissed.
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