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2012 (8) TMI 1063 - ITAT MUMBAIExtract: .......194C and ₹ 1,23,738 u/s 194J. 8. Respectfully following the decision of the co-ordinate Bench in the case of Chandabhoy & Jassobhoy (supra), we, allow this ground of appeal, as claimed by the assessee. 9. In the result, the appeal filed by the assessee is partly allowed. Order pronounced in the open Court on this day of 29th August, 2012.
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