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2012 (9) TMI 1246 - ITAT PUNEExtract: .......No. 2 is accordingly allowed for statistical purposes. 22. Ground of appeal No.3 being general in nature is dismissed. 23. In the result, both the appeals filed by the revenue are dismissed whereas the appeal and CO filed by the assessee are partly allowed for statistical purposes. Pronounced in the open court on this the 6th day of September 2012.
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