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2012 (8) TMI 1070 - AT - Income TaxExtract: .......by the ld. A.R., the same is rejected and the department’s argument in this regard stands accepted. Therefore, the appeal of the assessee is partly allowed. 5. In the result, the appeal of the assessee is partly allowed. The said Order was pronounced in the open court on 22.08.2012 in the presence of the parties on the date of hearing itself.
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