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2011 (1) TMI 1388 - ITAT AHMEDABADExtract: .......ppeal by a higher forum. Therefore we do not find any mistake in the order of the Learned Commissioner of Income Tax (Appeals) which is hereby confirmed and the appeal of the Revenue is dismissed. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Court in the presence of both the parties on 31st day of January, 2011.
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