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2010 (12) TMI 1202 - ITAT AHMEDABADExtract: .......ness of the gift in the matter. We accordingly, do not find any justification for the learned CIT(A) to have deleted the addition in the matter. We accordingly, set aside the order of the learned CIT(A) and restore the order of the AO. o p /o p 10. In the result, the appeal of the revenue is allowed. o p /o p Order pronounced on 23-12-2010 o p /o p
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