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2013 (7) TMI 959 - AT - Income TaxExtract: .......ll be the liability cease to exist. Therefore, in our humble opinion, the AO has grossly erred in invoking provisions of Sec. 41(1) of the Act. We, therefore, do not find any reason to interfere with the findings of the Ld. CIT(A). 9. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 10th July, 2013.
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