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2007 (3) TMI 315 - AT - Income TaxExtract: ........ 7 of the assessee is allowed for statistical purposes. 38. The ground No. 10 is general in nature and does not require any adjudication. 39. In the result, the appeal of the assessee in ITA No. 172/Jp/2005 is partly allowed, the appeal of the Revenue in ITA No. 116/Jp/2005 is dismissed and the CO of the assessee bearing No. 22/Jp/2005 is allowed.
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