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2012 (5) TMI 602 - AT - Income TaxExtract: .......eld by the Courts to apply to the corresponding section 73 of the 1961 Act and to still hold the field. We do not find any infirmity in the order of the Ld. Commissioner of Income Tax (Appeals). Accordingly, We uphold the same. 15. In the result, both the appeals filed by the Revenue stand dismissed. Order pronounced in the open court on 11/5/2012.
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