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2006 (7) TMI 303 - ITAT PUNE-AExtract: .......change. Similar ground is restored to the file of the learned CIT(A) for fresh decision in ITA No. 133/Pune/2003. Following the decision in that appeal, this ground is also restored to the file of the learned CIT(A) for fresh decision. Thus, this ground is treated as allowed for statistical purposes. 14. In the result, the appeal is partly allowed.
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