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2012 (5) TMI 583 - AT - Income TaxExtract: .......no.1 in the appeal is dismissed. 6. Ground No.2 in the appeal being general in nature, does not require any basis while no additional ground having been raised before us in terms of residuary ground no.3 in the appeal, accordingly, these grounds are also dismissed. No other plea or argument was made before us. 7. In the result, appeal is dismissed.
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