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2013 (2) TMI 878 - HC - Income TaxExtract: .......ent case is covered in favour of the respondent assessee and against the revenue by the decision of this court in the matter of CIT v. Gem Plus Jewelery India Ltd. reported in (2011) 330 ITR 175 (Bom.) In view of the above, we see no reason to entertain the proposed question of law. 4) Accordingly, the appeal is dismissed with no order as to costs.
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