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2011 (6) TMI 1019 - ITAT AHMEDABAD
Extract:
.......considering the appeal of the assessee. Other grounds No.5, 6 and 7 are general in nature and calls for no specific finding. 18. In the result, the departmental appeal fails and is dismissed. 19. In the result, the appeal of the assessee is partly allowed whereas the departmental appeal is dismissed. Order pronounced in the open Court on 17-06-2011