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2012 (9) TMI 1084 - ITAT DELHIExtract: .......become only academic in nature. The same is treated to be allowed for statistical purposes. 13. In the result, the appeal of the Revenue is treated to be partly allowed for statistical purposes whereas the cross-objection of the assessee is treated to be allowed for statistical purposes. Decision pronounced in the open Court on 7th September, 2012.
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