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2013 (2) TMI 840 - AT - Income Tax
Extract:
.......ntical to the preceding, issue regarding advance of Rs. 5 crores to its sister concern. Accordingly, with similar reasons, which apply mutatis mutandis this ground also, we order to delete the impugned addition and decide this issue. 58. In the result, all the appeals of the assessee are allowed. Order Pronounced in the Court on 15th February 2013.