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2008 (5) TMI 314 - AT - Income TaxExtract: ....... own case for the asst. yr. 2001-02, supra, shall be applicable in the present case. Thus ground Nos. 1 to 3 of the assessee are allowed. 14. The ground No. 4 of the assessee in both the assessment years is general in nature which need no adjudication by us. 15. In the result, the appeals of the assessee in ITA Nos. 402 and 403/Jp/2007 are allowed.
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