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2012 (3) TMI 463 - AT - Income TaxExtract: ....... of the Act , in respect of the grounds of appeal dismissed by us. 34. Ground No. 5 raised by the assessee is general in nature and needs no separate adjudication. Hence the same is dismissed. 35. In the result , appeal of the assessee is allowed as indicated above whereas the appeal of the Revenue are partly allowed. Order Pronounced on 16 .3.2012
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