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2010 (5) TMI 703 - AT - Income TaxExtract: .......eals have been decided on the ground of jurisdiction itself, the other grounds raised on contentions of merit have become academic and, therefore, not considered. In the result, appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed as infructuous. The order pronounced on Thursday, the 13th May, 2010, at Bangalore.
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