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2011 (12) TMI 647 - AT - Income TaxExtract: .......d. (supra) which has been followed by the learned CIT (A), we do not find any reason to interfere with the order of Ld.CIT (A). Hence, we uphold his order and reject the ground of appeal taken by the department. 11. In the result, the appeal filed by the department is dismissed. Order pronounced in the open court on this 30th day of December, 2011.
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