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2012 (1) TMI 258 - AT - Income TaxExtract: .......ities below on this point and restore the matter back to the file of Assessing Officer for adjudication as per the decision of the Hon’ble Apex Court in the case of M/s. Exide Industries Ltd. (supra). 6. In the result, all the appeals filed by the assessee are allowed for statistical purposes. ORDER PRONOUNCED IN THE OPEN COURT ON 30/01/2012.
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