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2011 (12) TMI 532 - AT - Income TaxExtract: .......vits and the details of the AO, where the share applicants were assessed were submitted by the assessee along with copy of bank accounts of the share applicants. In this view of the matter, we, therefore, upheld the order of ld. CIT(A) and reject this ground raised by the revenue. 13. In the result, the appeal filed by the revenue stands dismissed.
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