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2011 (9) TMI 1184 - AT - Income TaxExtract: .......rt in the case of Harsiddh Construction (P) Ltd. vs. CIT which are squarely applicable to the facts of assessee’s case. We find no infirmity in the order of ld. CIT(A) and uphold the same. The ground raised by the Revenue is dismissed. 6.In the result, the appeal filed by the Revenue is dismissed. Order pronounced in Open Court on 14/09/2011.
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