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2012 (1) TMI 292 - ITAT COCHINExtract: .......of the decision rendered by Hon’ble Bombay High Court in the case of Kalpataru Colours and Chemicals (328 ITR 45). Accordingly we remand this issue to the file of the assessing officer for making fresh examination of the same. 9. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Pronounced on 06.01.2012
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