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2011 (4) TMI 1426 - ITAT COCHINExtract: ....... matter; but only highlighted the related aspects as brought to our notice or deemed relevant. 4. In view of the foregoing, we find merit in the impugned order holding the assessment/s as erroneous and prejudicial to the interests of the Revenue on both the counts. We decide accordingly. 5. In the result, the assessee’s appeals are dismissed.
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