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2010 (4) TMI 1053 - ITAT AHMEDABADExtract: .......ies are revered. This issue of the assessee’s appeal is allowed.” 4. As the issue is squarely covered by the decision of this Tribunal in the case of Samir A Batra (supra), we confirm the order of CIT(A) deleting the addition and this issue of the Revenue’s appeal is dismissed. 5 In the result, Revenue’s appeal is dismissed.
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