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1998 (8) TMI 129 - AT - Income TaxExtract: .......nto the facts relating to the claim of expenses. The CIT (Appeals) was, therefore, justified in not entertaining them. However, in view of our decision in the appeals of the revenue, the cross-objection of the assessee in all the three years has become only academic. We, therefore, reject them. 24. In the result, the cross-objections are dismissed.
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