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2012 (8) TMI 1152 - ITAT LUCKNOWExtract: .......out by the ld. counsel for the assessee. Finding no merit in the contentions of the ld. counsel for the assessee, we subscribe the order of the ld. CIT(A) on these issues and reject the grounds of appeal. 14. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 22.8.2012.
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