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2009 (12) TMI 938 - HC - Income TaxExtract: .......e Act. 10. Since such an exercise has not been done by the Assessing Officer or the other authorities, we set aside the impugned orders by answering the question in favour of the assessee and against the Revenue. The matter is remitted back to the Assessing Officer to examine the matter in the aforesaid perspective and pass fresh assessment orders.
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