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1981 (12) TMI 62 - ITAT CHANDIGARHExtract: .......rmed the order of the Commissioner (Appeals) with regard to the appeals of the revenue and have dismissed them, the same treatment the cross-objections of the assessee deserve. We therefore, dismiss the cross-objections as well. 5. In the result, appeals of the assessee allowed, appeals of the revenue and cross-objections of the assessee dismissed.
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