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2012 (9) TMI 1052 - HC - Income TaxExtract: .......ness; it was clearly a case of investments, which were made. Findings of CIT(A) and ITAT are based on facts which cannot be said to be perverse, rather appear to be correct and in accordance with the aforesaid decision of the Apex Court. Thus, we find that no substantial question of law arises in the appeal. 7. Accordingly, the appeal is dismissed.
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