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2012 (9) TMI 1130 - ITAT AMRITSAR
Extract:
.......n the nature of deposits and we do not find any infirmity in the order of the Ld. CIT(A). Thus, all the grounds of the Revenue are dismissed. 15. In the result, the appeal of the assessee in ITA No.406(Asr)/2009 is allowed and the appeal of the Revenue in ITA No.146(Asr)/2011 is dismissed. Order pronounced in the open court on 20th September, 2012.