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1982 (1) TMI 102 - ITAT JAIPURExtract: .......the case it would be 10 times. No reasons have been given by the AAC to take the multiple 12 times in the impugned order. We find force in the submissions of the assessee that multiple in the instant case can property be reduced to 10 times. 4. In the result, the appeal of the Revenue is dismissed and the cross-objection of the assessee is allowed.
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