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2012 (8) TMI 1083 - ITAT CHANDIGARHExtract: .......erefore, finding of the CIT(A), are upheld and ground of appeal bearing No. 3, 4 and 5 of the assessee, are dismissed. 14. Ground Nos. 6 & 7 are general in nature and, hence, need no separate adjudication. Thus, the same are dismissed. 15. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on 24th Aug., 2012.
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