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2007 (10) TMI 348 - AT - Income TaxExtract: ....... Accountant Member and accordingly, expressed his opinion that the issue is to be examined afresh by the Assessing Officer. These two appeals by the assessee are, accordingly, partly allowed. 7. In the result, revenue s appeals in ITA Nos. 1218 to 1220/Mds./05 are dismissed and assessee s appeals in ITA Nos. 1104 to 1106/Mds./05 are partly allowed.
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