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1997 (2) TMI 174 - ITAT JABALPURExtract: ....... in the present appeals and we apply the same. In that view of the matter, we uphold and confirm the orders of the ld. CIT(A). Hence appeals are dismissed. 15. The cross-objections filed by the assessee are only in support of the order of the ld. CIT(A). As the orders of the ld. CIT(A) are confirmed, the same became infructuous and hence dismissed.
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