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2013 (6) TMI 715 - HC - Income TaxExtract: .......Revenue. There is no element of law involved in the appeal and the fact-finding cannot be appreciated by this court. Moreover, the Tribunal has followed its earlier order in ITA No.1231 & 1199/Hyd/2010 dated 31.12.2010 in the case of DCIT Vs. M/s. Vega Conveyors & Automation Limited. Accordingly, we dismiss the appeal. No order as to costs.
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