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2011 (11) TMI 768 - AT - Income TaxExtract: .......as per the guidelines prescribed by the Hon'ble Bombay High Court (Supra) or any other judgments of the higher forum on the issue. Ground No.2 is also accordingly restored to the file of the Assessing Officer. 9. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 25th November 2011.
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