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1992 (10) TMI 124 - AT - Income TaxExtract: .......der. We accordingly uphold his order. The Revenue s appeal is dismissed. 16. Coming to the cross objection by the assessee, it is seen that the cross objection has been filed to support the order of the CIT (Appeals). Since we have upheld the order of the CIT (Appeals), the cross objection has become infructuous and is, therefore, dismissed as such
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