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2013 (5) TMI 949 - ITAT AMRITSAR
Extract:
.......ated 28.11.2011 on the issue in dispute as discussed above for the assessment year 2009-10. 22) In the result, the appeal filed by the assessee i.e. I.T.A. No. 358(Asr)/2012 is partly allowed for statistical purposes and the appeal filed by the Revenue i.e. 417(Asr)/2012 is allowed as discussed. Order pronounced in the open court on 31st May, 2013.