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2013 (11) TMI 1636 - ITAT PUNEExtract: ....... Honeywell Automation India Ltd., Pune of account merely relying on the reasons given for rejections of books of account in preceding years as each accounting year is independent one. Accordingly, all the grounds taken by the Revenue are dismissed. 9. In the result, the Revenue’s appeal is dismissed. Pronounced in the open Court on 13-11-2013
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