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2001 (3) TMI 257 - AT - Income TaxExtract: .......d counsel for the assessee before us. Accordingly, the same is dismissed as not pressed. 32. Ground Nos. 10 and 11 of ITA No. 421/Jp/1993 as well as ground Nos. 11 and 12 of ITA No. 484/Jp/1993 are general and require no specific decision from us. 34. In the result, both these appeals preferred by the assessee are partly allowed as indicated above.
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