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2012 (4) TMI 715 - AT - Income TaxExtract: .......s per requirement of law and procedure accepted by the courts and also by the authorities working as quasi-judicial functionaries. 8. In the light of above discussion, the appeal of the assessee is allowed and the matter is remitted back for fresh adjudication with above directions to the DRP. Order pronounced in the open court on 12th April, 2012.
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