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2008 (1) TMI 449 - AT - Income TaxExtract: .......f the appeal. In these circumstances, it would be in the interest of justice that the matter be set aside to the file of the AO to reprocess the claim of the assessee in the light of the amendment by Taxation Laws (Amendment) Act, 2005 as aforesaid. 10. In the result, the appeal of the assessee is allowed in part, in terms as indicated hereinabove.
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