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2013 (6) TMI 895 - ITAT INDOREExtract: .......sing Officer is to decide afresh in terms of our above observation. 11. Since the matter is set-aside, the cross objection has become infructuous. 12. In the result, the appeal filed by the Revenue and assessee are allowed for statistical purposes and cross objection is dismissed. This order has been pronounced in the open court on 21st June, 2013.
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