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2013 (3) TMI 676 - AT - Income TaxExtract: .......e sections 11(1) (a) of the Act and section 32 of the Act are applicable on different issues and under different circumstances. Accordingly, both these sections will be applicable independently when conditions stipulated therein are fulfilled. 6. In the result, the appeal of the revenue is dismissed. Order pronounced in the open Court on 22-03-2013
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