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2013 (4) TMI 864 - AT - Income Tax
Extract:
.......y reason to interfere with the order of CIT(Appeals). 23. Ground No.5 of the Revenue is dismissed. 24. In the result, appeals of the Revenue stand dismissed. 25. To summarize the result, appeals of the assessees are partly allowed, whereas, appeals of the Revenue are dismissed. Order was pronounced in the Court on Thursday, the 11th of April, 2013,