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2012 (2) TMI 580 - AT - Income TaxExtract: .......ined for academic interest only, therefore, the same have become infructuous. Finally, the appeals of the revenue are dismissed and the Cross Objections of the assessee are disposed of being infructuous. This order was pronounced in the open in the presence of learned representatives from both the sides at the conclusion of the hearing on 8.2.2012.
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