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1999 (10) TMI 104 - AT - Income TaxExtract: ....... meaningful. Such constrictions should in fairness be avoided. 23. Elaborate arguments were advanced on both sides on the merits of the additions and disallowances found in the block assessment order. In the view we have taken, we refrain from going into them. 24. In the result IT(SS) A No. 259 (Mds)/1997 is partly allowed for statistical purposes.
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