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2010 (8) TMI 1076 - ITAT HYDERABADExtract: ....... the Act in the light of the decisions of various Hon'ble Courts relied upon by the learned counsel for the assessee noted above, after allowing reasonable opportunity of hearing to the assessee. We direct accordingly. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the court on 6.8.2010.
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