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2013 (7) TMI 1021 - AT - Income TaxExtract: .......ly. Hence appeal of the Revenue is dismissed. CO. No. 44/Bang/2013 4. Since the appeal of the Revenue is dismissed, the cross-objection filed by the assessee has become superfluous and the same is dismissed as infructuous. 5. In the result appeal of the Revenue as well as the cross-objection of the assessee are dismissed. It is ordered accordingly-
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