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2013 (6) TMI 877 - AT - Income TaxExtract: .......the order of CIT(A) as he relied on the decision of Hon’ble jurisdictional High Court in the case of Bata India Ltd. (supra), which is squarely covered in favour of assessee and this issue of Revenue’s appeal is dismissed. 7. In the result, Revenue’s appeal stands dismissed. Order is pronounced in the open court on 21st June, 2013
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