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2013 (2) TMI 715 - AT - Income TaxExtract: .......y imminent from the clear language of the relevant provisions, i.e., s. 87 r/w s. 88E, as well as in conformity with the legislative intent behind the provision of s. 88E as explained by the hon'ble high court in the case of Horizon Capital Ltd. (supra). We decide accordingly. 4. The Revenue’s appeal is disposed of in the aforesaid terms.
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