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2013 (12) TMI 1645 - AT - Income TaxExtract: .......T (A) and since the appeal of the Revenue has been dismissed as not maintainable because of low tax effect, the Cross Objection of the assessee does not survive for this reason also. Accordingly, the Cross Objection of the assessee is dismissed. 7. In the result, the appeal of the Revenue as well as the Cross Objection of the assessee is dismissed.
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