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2012 (7) TMI 903 - AT - Income TaxExtract: ........ CIT(A) , as discussed above, has not given any benefit to the respondent under sections 11 & 12 of the Act in the present case. We thus do not find reason to interfere with the finding of the Ld. CIT(A) in the present case. The same is uphold. Consequently the appeals are rejected. 6. The order pronounced in the open court on 27th July, 2012.
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