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2011 (7) TMI 1213 - HC - Income TaxExtract: .......ion No.(1) is therefore, answered against Revenue.” 5. As nothing is pointed out by the Revenue before this Court to take a different view than already taken in case of this very assessee, the issue proposed in the present case also is being answered in favour of the assessee and against the Revenue. 6. In the result, Tax Appeal is dismissed.
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