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2013 (2) TMI 774 - AT - Income TaxExtract: .......aph no.11 of this order. As per the detailed discussion made in the said paragraph, these grounds of the assessee are allowed. 25. Grounds no.6 & 7 of assessee’s appeal are general in nature. 26. In the result, appeal filed by the Revenue is dismissed and appeal filed by the assessee is partly allowed. (Order pronounced in the open Court)
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