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2010 (3) TMI 1228 - ITAT AHMEDABADExtract: .......erms of provisions of sec. 12AA of the Act. Thus, ground no. 1 & 2 of the appeal are allowed as indicated above. ITA No.3815/Ahd/2007 6. No additional ground having been raised in terms of residuary ground no. 3, accordingly, this ground is dismissed. 7. In the result, appeal is allowed . Order pronounced in the open court today on 26-03-2010 .
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