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2013 (5) TMI 915 - ITAT AHMEDABADExtract: .......not allowing the expenses as deductible in the hands of the assessee. Accordingly, the order of the CIT(A) on this issue is confirmed, and the grounds of the CO of the assessee are dismissed. 10. In the result, both the appeals of the Revenue and the CO of the assessee are dismissed. Order pronounced in Open Court on the date mentioned hereinabove.
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