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2012 (9) TMI 1097 - HC - Income TaxExtract: .......for the parties state that the aforesaid question stands answered against the revenue in view of the decision of this Court in the case of CIT V/s. Gem Plus Jewellery India Ltd. reported in 2011 330 I.T.R. 175 (Bom). In this view of the matter, we see no reason to entertain the appeal. Accordingly, the appeal is dismissed with no order as to costs.
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