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2012 (11) TMI 1097 - AT - Income TaxExtract: .......ons of the second Explanation added in Section 234D, we are of the opinion that the order of the Ld. CIT (A) is to be reversed. Accordingly, we set aside the order of the Ld. CIT (A) and decide the issue in favour of the revenue. 10. In the result, the appeal filed by the revenue stands allowed. The order pronounced in the open court on 23.11.2012.
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