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2013 (1) TMI 950 - AT - Income TaxExtract: .......we set aside the order of the Ld. CIT(A) on this issue and restore the matter back to the file of the Assessing Officer with a direction to examine the issue afresh in accordance with the decisions referred supra. 8. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced accordingly on 11-01-2013.
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