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2012 (11) TMI 1163 - AT - Income TaxExtract: .......cial Bench of Vishakhapatnam Tribunal in the case of Merilyn Shipping & Transports (supra). Following the same, we set aside the order of the CIT(A) and direct the Assessing Officer to delete the addition. o p /o p 8. In the result, appeal of the assessee is allowed. o p /o p Decision pronounced in the open court on 20th November 2012. o p /o p
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