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2011 (4) TMI 1399 - AT - Income TaxExtract: ....... case of Malbar Industrial Co. Ltd., v. CIT (supra).Accordingly, we are of the considered view that the impugned order is not sustainable for legal scrutiny and thereby we set aside the same by allowing the appeal of the assessee. 7. In the result, the appeal of the assessee is allowed. THIS ORDER IS PRONOUNCED IN OPEN COURT ON Dt. 4th April, 2011.
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