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2013 (4) TMI 941 - AT - Income TaxExtract: .......lication to the facts of the present case. Respectfully following the decision of the Hon'ble Supreme Court in the case of Anjugam M.H. Ghaswala (supra), this ground of appeal raised by the assessee is dismissed. 13. In the result, the appeal filed by the assessee is dismissed. Order pronounced on Wednesday, the 10th of April, 2013, at Chennai.
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