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2000 (8) TMI 279 - AT - Income TaxExtract: .......his ground being infructuous is, accordingly, dismissed. Ground No. 10 46. Ground No. 10 reads as under The appellant prays to be allowed to raise, add, amend, modify, rectify, delete any grounds of appeal at the time of hearing. Obviously, this ground is general in nature and calls for no comments. 47. In the result, the appeal is allowed in part.
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