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2013 (6) TMI 849 - ANDHRA PRADESH HIGH COURTExtract: .......unal and we do not find any reason to interfere with the same as the Tribunal has decided the matter relying on the decision of this Court in the case of Indwell Constructions Vs. CIT reported in (232 ITR 776)-AP. Accordingly, the appeal is dismissed. No order as to costs. As a sequel, miscellaneous petitions, if any pending, shall stand dismissed.
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