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2012 (11) TMI 1208 - AT - Income TaxExtract: .......eration in view of the above development in this regard pointed out by the ld. AR. after affording opportunity of being heard to the assessee. The ground nos. 1, 1.1 to 6, 7 and 8 are thus allowed for statistical purposes. 7. In result appeal is allowed for statistical purposes. 8. The order is pronounced in the open Court on the day of 22/11/2012.
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