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    <title>2002 (9) TMI 794 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal, upholding the CIT(A)&#039;s decisions on all contested issues. The deletion of Rs. 43,200 and Rs. 15,47,610 was justified, and the directions for reassessment of Rs. 11,38,990 were appropriate. The jurisdictional issue was resolved in favor of the assessee, validating the return filed at Delhi.</description>
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