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2011 (4) TMI 1400 - AT - Income TaxExtract: .......Therefore, on the basis of the evidence placed on record, we have examined the issue and found that assessee satisfies the conditions. Accordingly the A.O. is directed to allow the balance amount of ₹ 8,09.935/- sustained by the CIT(A). 7. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 27th April 2011.
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