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2012 (8) TMI 1052 - AT - Income Tax
Extract:
.......han High Court in the case of CIT vs. Hotel Hilltop and the order of I.T.A.T. Special Bench, Bombay in the case of Asstt. CIT vs. Baumik Colour Pvt. Ltd. In the facts and circumstances and in view of the above discussions, we confirm the order of the CIT(A). 13. In the result, appeal of the Revenue is dismissed. (Order pronounced in the open Court)