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2012 (9) TMI 991 - AT - Income TaxExtract: .......nce after necessary examination in the light of judgment of Hon'ble High Court of Bombay and after allowing opportunity of hearing to the assessee. 5. In the result appeal of the assessee is partly allowed for statistical purposes whereas appeal of the revenue is allowed for statistical purposes. Order pronounced in the open court on 28.9.2012.
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