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2011 (12) TMI 642 - AT - Income TaxExtract: .......377; 26,98,260/-. Therefore, in any view of the matter, no prejudice was caused to the revenue by nonconsideration of provisions of section 115JB by Assessing Officer. Therefore, ld. CIT’s order cannot be sustained. Resultantly, the grounds of appeal taken by assesese are allowed. 8. In the result, the appeal filed by the assessee is allowed.
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