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2012 (10) TMI 1044 - ITAT JAIPUR
Extract:
.......deleted. “ Neither the above finding could be controverted which, in our view, are finding of fact nor any other material was brought on record to establish otherwise. Therefore, in view of the reasoning given by ld. CIT (A), we confirm his order. 8. In the result, appeal of the department is dismissed. 9. The order is pronounced on 18.10.12.