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2009 (12) TMI 712 - ITAT AHMEDABADExtract: ....... to the amounts agitated in the present appeal. In the facts and circumstances of the case, we find that the order of the Commissioner of Income-tax (Appeals) is justified in law as well as on facts. Accordingly, appeal of the assessee is dismissed. In result the appeal is dismissed. The order pronounced on Wednesday this 9th day of December, 2009.
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