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2013 (7) TMI 1088 - AT - Income TaxExtract: ....... reason to deviate from the conclusion drawn by the learned Commissioner (Appeals) and, hence, decline to interfere in the matter as such. Accordingly, ground no.2, raised by the Revenue is dismissed. 11. In the result, Revenue’s appeal is treated as partly allowed for statistical purposes. Order pronounced in the open Court on 10th July 2013
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