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2000 (5) TMI 192 - AT - Income TaxExtract: .......warrants were merely offered, since the assessee has succeeded on the main ground, it is not necessary for us to go into the merits of the alternative contention in view of the decision of the ITAT, Nagpur Bench (Special Bench) in Rahulkumar Bajaj v. ITO 1999 69 ITD 1, to which one of us (A.M.) was a party. 17. In the result, the appeal is allowed.
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