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2012 (4) TMI 725 - HC - Income TaxExtract: .......s. 11. In view of the aforesaid position we do not find any merit in the present appeal and the Tribunal has correctly allowed the appeal of the respondent-assessee holding that the conditions mentioned under Section 68 are not satisfied in the present case. The contentions and issues raised are basically factual. The appeal is dismissed. No costs.
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