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2011 (12) TMI 686 - AT - Income TaxExtract: .......by the assessee, without showing as to how are the same applicable in the facts and circumstances of the case, have been perused to find the same as rendered in the facts and circumstances of that case and, thus, of little assistance in the facts and circumstances of the instant case. 7. In the result, the assessee’s appeal is partly allowed.
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