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2013 (7) TMI 1031 - AT - Income TaxExtract: .......f the CIT(A) with direction to re-decide the issue afresh in accordance with law after considering the reconciliation filed by the assessee and case made out by the A.O. by recording the complete facts and finding in the order. 14. In the result, appeal of the Revenue is partly allowed for statistical purposes. (Order pronounced in the open court.)
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