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2013 (3) TMI 716 - AT - Income TaxExtract: ....... case of CIT v/s Cargo Linkers (supra) and also the decision of CIT v/s Harvindra Singh reported in (2013) 30 Taxmann.com 245 (Delhi) also lays down the some preposition. Accordingly, grounds raised by the assessee stands allowed. 8. In the result, assessee’s appeal is treated as allowed. Order pronounced in the open Court on 08th March, 2013
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