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2013 (2) TMI 811 - ITAT CHANDIGARHExtract: .......ve fact-situation and findings of ld. CIT(Appeals), the ground of appeal, raised by the assessee is dismissed. 24. In the result, appeal of the assessee in ITA 944/Chd/2009 is dismissed. 25. Resultantly, all the three appeals (ITA No. 944, 945 & 946/Chd/2009) of the assessees are dismissed. Order pronounced in the Open Court on 19th Feb., 2013.
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