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2013 (3) TMI 693 - AT - Income TaxExtract: .......untary deposit. Therefore, the logic of ld. CIT(A) in deleting this addition is correct and therefore, we uphold the same. Accordingly, ground No. (ii) is also dismissed. 5. Ground No. (iii) is general in nature and needs no adjudication. 6. In the result the appeal of the revenue is dismissed. Order pronounced in the open court on 14th March, 2013
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