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2006 (6) TMI 202 - AT - Income TaxExtract: .......appeal of the assessee is allowed as indicated above. ITA No. 505/Pune/2003 for asst. yr. 1997-98 11. As the grounds of appeal for this year are identical with the grounds of appeal in ITA No. 504/Pune/2003, relying our decision in that appeal, this appeal of the assessee is treated as allowed. 12. In result, this appeal of the assessee is allowed.
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