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2000 (8) TMI 264 - AT - Income TaxExtract: .......re, we deem it unnecessary to refer to the facts and findings given by the various courts and Tribunal in those cases. Similarly, since we have decided the appeal on facts and quashed the assessment order, the various legal grounds urged by the parties before us need not be dealt with separately. 10. In the result, the assessee s appeal is allowed.
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