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2010 (6) TMI 870 - ITAT DELHIExtract: ........ In view of the above, agreeing with the learned Authorised Representative Shri Ved Jain that on the facts of the case the legal issue is squarely covered by the proviso to s. 147, we are inclined to reverse the orders of the lower authorities and allow the appeal in favour of the assessee. 13. In the result, the appeal of the assessee is allowed.
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