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2004 (6) TMI 297 - AT - Income TaxExtract: .......f Rs. 81,379 in the case of Shri Narendra Kumar Lunawat. This also disposes of the cross-objection No. 21/Jp/2003 filed by the assessee, which is supportive of the order of the learned CIT(A). 23. In the result, the appeals of the Revenue in both the cases are hereby dismissed and the cross-objections of the assessees in both the cases are allowed.
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