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2013 (7) TMI 1038 - AT - Income TaxExtract: .......no need to deal with the merits of additions which have been assailed by the assessee and the Revenue in their respective appeals. o p /o p 10. In the result, the assessee’s cross objection is partly allowed on the above legal issue and the Revenue’s appeal is dismissed. o p /o p Order pronounced on this 10th day of July, 2013. o p /o p
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