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2012 (3) TMI 578 - AT - Income TaxExtract: .......a) came into being w.e.f. 1.4.2005, besides the AR placed a copy of order, wherein, Hon’ble Jurisdictional High Court have not entertained question of law, similar to that of the assessee company. Hence, Ground No.2 is dismissed. 11. In the result, appeal filed by the revenue is partly allowed. Pronounced in the open court on 7th March, 2012.
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