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2011 (5) TMI 970 - AT - Income TaxExtract: .......onditions laid down in Sub-Section (1) of Section 111A are satisfied and therefore, Ld. CIT(A) was justified in allowing the claim of the assessee for being assessed at concessional rates as provided u/s 111A of the Act. 11. In the result, both the appeals filed by the revenue are dismissed. 12. Order pronounced in the open court on 31st May, 2011.
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