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2012 (8) TMI 1140 - AT - Income TaxExtract: .......s involved are similar, therefore, the findings given hereinabove, applies mutatis mutandis in these years also. Thus, following the aforesaid finings, grounds raised by the department in all the aforesaid years, are dismissed. 10. In the result, the all appeals of the revenue are dismissed. Order pronounced in the open court on 29th August, 2012 .
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