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2010 (12) TMI 1212 - AT - Income TaxExtract: .......om the ratio laid down by Hon'ble Punjab & Haryana High Court in CIT Vs. Kings Exports (supra). o p /o p Upholding the order of CIT(A), we dismiss the ground of appeal raised by the Revenue. o p /o p 15. In the result, appeal of the Revenue is dismissed. o p /o p Order Pronounced in the Open Court on this 9th day of December, 2010. o p /o p
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