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2013 (7) TMI 1042 - AT - Income TaxExtract: .......mplated for doing the academic exercise. In our opinion, the cross objection is infructuous and not maintainable. Accordingly, all grounds taken by the assessee in the cross objection are dismissed. 10. In the result, the revenue’s appeal as well as the assessee’s Cross Objection are dismissed. Pronounced in the open Court on 15-07-2013
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