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2006 (9) TMI 366 - ITAT MUMBAIExtract: .......e same should be given in the respective years. We, therefore, do not find any justification to give a further direction in this regard. Accordingly, this issue is disposed of. 31. In the result, appeals of the assessee are partly allowed for statistical purposes. 32. In the result, revenue rsquo s appeal is partly allowed for statistical purposes.
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