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2013 (1) TMI 1010 - ITAT INDOREExtract: .......s per discussion made hereinabove, the facts are distinguishable from the facts of instant case. Since we have reversed the order of the ld. CIT(A), it has become infructuous. Finally, the appeal of the Revenue is allowed whereas the cross-objection of the assessee is dismissed being infructuous. Order was pronounced in the open Court on 31.1.2013.
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