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2013 (5) TMI 942 - AT - Income TaxExtract: .......nnot be entertained being without any basis. Therefore, we do not find any infirmitccy in the order of the ld. CIT(A), who has rightly deleted the disallowance. Thus, ground No.5 of the Revenue is dismissed. 16. In the result, the appeal filed by the Revenue in ITA No.206(Asr)/2013 is dismissed. Order pronounced in the open court on 28th May, 2013.
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