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2001 (3) TMI 294 - AT - Income TaxExtract: ....... year under consideration. The same is therefore, deleted. The appellant gets relief of Rs. 27,824 in respect of this ground. 28. After hearing both the parties, we do not find any infirmity in the above remarks of the CIT(A) and accordingly decline to interfere. This ground also fails and is dismissed. 29. In the result, the appeals are dismissed.
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