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2012 (5) TMI 686 - ITAT PUNEExtract: .......ee is accordingly determined at ₹ 12.50 lakhs as against ₹ 15.00 lakhs by the CIT(A) and ₹ 1.00 Crores by the A.O. The grounds raised by the Revenue as well as the assessee are partly-allowed. 37. In the result the appeal filed by the assessee as well as the Revenue are partly-allowed. Pronounced in the open court on 3rd May 2012.
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