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2013 (1) TMI 922 - ITAT AMRITSARExtract: .......tly allowed the claim of the assessee in respect of such expenses. Thus, ground No.7 of the appeal of the Revenue is dismissed. 32. In the result, all the appeals of the Revenue in ITA Nos. 43, 53, 85, 86 & 418(Asr)2012 are dismissed and C.O Nos. 04, 05,06 & 33(Asr)/2012 are allowed. Order pronounced in the open court on 23rd January, 2013.
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