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2013 (11) TMI 1735 - AT - Income TaxExtract: .......nue is dismissed.” 2.1 Facts being similar, so following the same reasoning, Assessing Officer is directed to allow ₹ 13,50,000/- on account of amortization premium paid on Govt. Securities held under HTM category. 3. In the result, appeal filed by assessee is allowed. Pronounced in the open Court on this the day 27th of November, 2013.
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