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2012 (11) TMI 1269 - AT - Income TaxExtract: ....... no merit in this appeal. The appeal is accordingly dismissed with no order as to costs." Respectfully following the decision of the Hon'ble Jurisdictional High Court, ground No. 6 is dismissed. 15. In the result, the appeals filed by the Revenue are partly allowed for statistical purposes. Order pronounced in the open court on 7.11.2012 .
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