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2000 (5) TMI 189 - ITAT PUNEExtract: .......ation. 7. In the light of above discussion, I decline to interfere and uphold the finding of the CIT (Appeals). 8. In the cross objection, the assessee has supported the order of the CIT (Appeals). In view of my finding in the Revenue s appeal, the cross objection has become infructuous. 9. In the result, both the appeal and the C.O. are dismissed.
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