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2012 (2) TMI 409 - AT - Income TaxExtract: ....... we are of the view that the addition as made by the Assessing Officer and as confirmed by the learned Commissioner of Income-tax (Appeals) invoking the provisions of section 41(1) of the Act is liable to be deleted and we do so. In the circumstances, the appeal of the assessee is allowed. The order was pronounced in the court on February 10, 2012.
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