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2012 (10) TMI 1208 - AT - Income TaxExtract: .......n by the Tribunal in the said case (supra) and according to law after providing reasonable opportunity of being heard to the assessee. Accordingly the ground taken by the Revenue is partly allowed for statistical purpose. 14. In the result, the appeal filed by the Revenue stands partly allowed for statistical purpose. Order pronounced on 19-10-2012
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