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2011 (7) TMI 1260 - AT - Income TaxExtract: ....... with this proposition. 56. As we have already upheld the order of the Ld. CIT(A), therefore, the issues raised in the assessee’s appeal are only of academic nature and we decline to adjudicate the same. 57. In the result, the appeal of the revenue as well as assessee are dismissed. Order pronounced in the open Court on this day of 15/7/2011.
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