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2012 (11) TMI 1105 - AT - Income TaxExtract: .......ly following this judgement of Hon’ble Gujarat High Court, we decline to interfere in the order of Ld. CIT(A). 13. In the result, the appeal of the revenue stands dismissed. 14. In the combined result, appeal of the revenue as well as C.O. of the assessee are dismissed. 15. Order pronounced in the open court on the date mentioned hereinabove.
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