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2013 (8) TMI 1084 - ITAT DELHIExtract: .......the issues to the file of CIT (A). The CIT (A) shall decide all the issues without being prejudiced from observations made in this order and in the impugned order. In the result, both the appeals of the Revenue are disposed as directed above of and may be treated as allowed for statistical purposes. Order pronounced in open court on 08th /08/ 2013.
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