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2012 (3) TMI 443 - ITAT AMRITSARExtract: .......s account. The Ld. CIT(A) is not justified in sustaining any addition on the said account. Therefore, Ground Nos. 1 to 3 of the assessee are allowed and all the grounds of the Revenue are dismissed. 11. In the result, the appeal of the assessee in ITA No.127(Asr)/2011 is partly allowed and appeal of the Revenue in ITA No.311(Asr)/2011 is dismissed.
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