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2010 (5) TMI 809 - ITAT AHMEDABAD
Extract:
.......itional ground having been raised in terms of residuary ground no. 4 in ITA no.1089/Ahd/2008, ground no.3 in ITA no. 1242& 3557/Ahd./2007 in these appeals, all these grounds are ,therefore, dismissed. 36. In the result, these three appeals of the Revenue are dismissed while those of the assessee are partly allowed, but for statistical purposes.