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2013 (8) TMI 1173 - AT - Income TaxExtract: .......und raised by the assessee. The facts in the present appeal are identical and, therefore, respectfully following the decision of the Tribunal in the case of M/s BNP Paribas(supra), we dismiss this ground raised by the assessee. 5. Resultantly, appeal of the assessee is partly allowed. Order pronounced in the open court on this 28th day of Aug,2013.
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