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2013 (7) TMI 1109 - AT - Income TaxExtract: .......o;s own case, as mentioned above, we do not find any reason to disturb the finding of the CIT(A). 9. We therefore reject ground no. 1, in the appeal filed by the department. Grounds no. 2 and 3, being general, are rejected as well. 10. In the result, appeal filed by the department is dismissed. Order pronounced in the open court on 17th July, 2013.
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