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2010 (10) TMI 1188 - AT - Income TaxExtract: .......stained. Same is deleted.” 7.1 Based on the above observations of the Ld. CIT(A) who has followed the orders of the Hon’ble Apex Court, we confirm the order of the Ld. CIT(A) on this issue and dismiss the appeal of the Revenue. 8. In the result, the appeal of the Revenue is dismissed. THIS ORDER IS PRONOUNCED IN THE COURT ON 29.10.2010.
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