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2011 (1) TMI 1393 - AT - Income TaxExtract: .......hat the facts of the instant case are identical to the facts prevailing in the case of Valluri Das, Kakinada and others. Hence, consistent with the view taken therein, we set aside the order of learned CIT passed under section 263 of the Act. 7. In the result, the appeal of the assessee is allowed. Pronounced in the open Court on 5th January, 2011.
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