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2012 (5) TMI 650 - AT - Income TaxExtract: .......rticularly where in relation to a public offer, which thus needs to be impugned by the Revenue where a prima facie case is made out by the assessee-investee. Reliance on the said case law, therefore, would not be of much assistance to the Revenue in the facts and circumstances of the case. 3. In the result, the appeals by the Revenue are dismissed.
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