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2010 (5) TMI 685 - ITAT BANGALOREExtract: .......tially (discussed in paras above, we find that the additions made by the assessing authority are not sustainable in these cases. Defacto speaking we do not find any reason to deviate from the views taken by the Hon rsquo ble Members who heard and disposed of the appeals in the first round. 16. In the result, these two appeal are treated as allowed.
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