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2013 (9) TMI 1283 - AT - Income Tax
Extract:
.......ra). Therefore, in the facts and circumstances, all the grounds of the assessee are dismissed. In the result, the appeal in ITA No. 408(Asr)/2013 is dismissed. In the result, all the three appeals of different assesses in ITA Nos. 404(Asr)/2013, 406(Asr)/2013 & 408(Asr)/2013 are dismissed. Order pronounced in the open court on 11th Sept., 2013.