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2013 (12) TMI 1664 - HC - Income TaxExtract: .......iew. Apparently, the amendments made by Finance Act, 2012 will have no application to the facts of the case as the payment relates to the assessment year 2007-08. No grounds have been raised in the appeal which warrants interference. We do not think that any substantial question of law arises for consideration and accordingly we dismiss the appeal.
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