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2009 (7) TMI 905 - AT - Income TaxExtract: .......ecision of the Tribunal which is exactly on similar set of facts as in the case before us is applicable. Respectfully following the said decision of the co-ordinate Bench in Transworks Information Services Ltd. (supra) and also for the reasons given above, the appeal of the assessee is allowed. 11. In the result, assessee rsquo s appeal is allowed.
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