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2013 (4) TMI 939 - AT - Income TaxExtract: ....... High Court then appeal effect can be given again, therefore, the revenue should not hold back the refund because the same is not permissible under law. 14 Cross-objections of the assessee is partly allowed. 15 In the result, appeal of the revenue is dismissed and the Cross-objections of the assessee is partly allowed. Order pronounced on 16.4.2013
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