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2012 (11) TMI 1106 - AT - Income TaxExtract: .......y the assessee are in support of the order of the CIT(A). Since we have upheld the order of the CIT(A) and dismissed the revenue appeals, the COs become infructuous and the same are dismissed as infructuous. 13. In the result, both the appeals of the revenue and C.Os of the assessee are dismissed. Pronounced in the open court on 9th November, 2012.
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