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2013 (6) TMI 728 - AT - Income TaxExtract: .......nath Oil Mills as reported in 214 ITR 32 (Guj.), we find that in the facts of the present case, these judgments are not applicable because the facts are different. We, therefore, find no reason to interfere in the order of the learned CIT(A). 6. In the result, the appeal of the revenue is dismissed. Order pronounced in the open Court on 21-06-2013.
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