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2009 (2) TMI 254 - AT - Income TaxExtract: .......earned first appellate authority has also wrongly upheld the same without going through the facts and law relating to the issue in dispute. Therefore, we cancel the impugned order dated 20-6-2008 passed by the Commissioner of Income-tax (Appeals) by accepting the appeal of the assessee. 6. In the result, the appeal filed by the assessee is allowed.
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