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2013 (4) TMI 865 - AT - Income TaxExtract: .......enue could not give any valid reasons for taking different stand than that of the CIT(A) on this issue. In these facts, we confirm the order of the CIT(A) and the grounds of the Revenue, being without any merit, are dismissed. 6. In the result, the appeal of the Revenue is dismissed. Order pronounced in Open Court on the date mentioned hereinabove.
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