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2014 (3) TMI 297 - SCH - Income TaxApplication for Restoration - Held that:- Assessee as well as Revenue agreed for setting aside the earlier order passed by the HC [2014 (3) TMI 240 - DELHI HIGH COURT] and AAR [2013 (12) TMI 1118 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI] – thus, the earlier order is set aside and the matter remitted back to the AAR for fresh adjudication.
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