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2006 (5) TMI 159 - AT - Income Tax
Extract:
....... upheld the view taken by the CGT(A). 111. Coming to cross objections by the assessee, since we have already dismissed revenue s appeals, cross objections are also dismissed as infructuous. 112. In the result, all the appeals by the assessee as well by the revenue stand dismissed, the cross objections by the assessee stand dismissed as infructuous.