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2012 (10) TMI 1038 - AT - Income TaxExtract: ....... result, ground No. 2 of appeal of the Revenue is dismissed. 12.1 There is no other point raised in the departmental appeal. In the result, the departmental appeal is partly allowed. 13. In the result, the appeal of the assessee is partly allowed for statistical purposes and departmental appeal is partly allowed. Order pronounced in the open court.
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