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2013 (12) TMI 1665 - AT - Income TaxExtract: ....... the parties remained the same, accordingly or reasons given in ITA No.-5622/Del/2012, ITA No-5623/Del/2012 is also dismissed as per the pronouncement made in the open Court in the presence of the parties at the time of hearing. In the result, the departmental appeals are dismissed. The order is pronounced in the open court on 6th of December 2013.
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