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2012 (4) TMI 607 - ITAT MUMBAIExtract: .......the ld. Counsel for the assessee regarding the justification for the impugned addition made under section 40(a)(ia) of the Act. The appeal of the assessee is accordingly allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on the 25th day of April 2012
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