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2011 (7) TMI 1147 - ITAT CHANDIGARHExtract: .......has referred to the judgments of the Hon’ble jurisdictional High Court and Supreme Court in support of her decision. We are in agreement with her decision and therefore confirm her order in this behalf. Ground No.7 is dismissed. 42. In view of the foregoing, the appeal filed by the assessee is partly allowed. Order pronounced on 4th July 2011
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