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2013 (9) TMI 1297 - AT - Income TaxExtract: .......ng the judgment of the Supreme Court in the case of Reliance Petro-products (supra) as well as the relevant law in force. Accordingly, issue no.2 is remanded and relevant conclusions of the revenue authorities are set aside. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 4.9.2013.
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