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2010 (3) TMI 1106 - AT - Income TaxExtract: .......Info-systems (P) Ltd. (supra) after affording a reasonable opportunity of being heard to the assessee. Since we are restoring this issue in view of our observation above, we are refraining ourselves to comment on the merit of issue on hand. This issue is disposed off as indicated above. 6. In the result, the appeal by the revenue is partly allowed.
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