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2013 (1) TMI 807 - ITAT MUMBAIExtract: ....... in the light of our observations hereinabove and according to law after providing reasonable opportunity of being heard to the assessee. The ground taken by the assessee is, therefore, partly allowed for statistical purpose. 8. In the result, appeal filed by the assessee stands partly allowed for statistical purpose. Order pronounced on 31-01-2013
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