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2012 (5) TMI 761 - AT - Income TaxExtract: .......borative and cogent evidence. 13. In view of the fact-situation of the present case, the findings of the CIT(A) are purely based on surmises and conjectures and hence, the same are reversed and consequently, the findings of the AO are restored. 14. In the result, appeal of the revenue is allowed. Order pronounced in the Open Court on 10th May,2012.
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