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2013 (1) TMI 984 - HC - Income TaxExtract: ....... that the above question of law stands answered against the Revenue and in favour of the Assessee by the decision of this Court in the matter of Commissioner of IncomeTax v/s. Gem Plus Jewellery India Ltd. reported in 330 ITR 175. Thus, we see no reason to entertain this appeal. 3 In view of the above, appeal is dismissed with no order as to costs.
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