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2013 (1) TMI 1047 - ITAT COCHINExtract: ........ In view of the foregoing discussions, we do not find any infirmity in the revision order passed by Ld. CIT. 16. In the result, the appeal filed by the revenue is treated as partly allowed. The appeal of the assessee in ITA No.303/Coch/11 is treated as allowed and the other appeal of the assessee is dismissed. Pronounced accordingly on 22-01-2013.
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