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2012 (5) TMI 824 - ITAT COCHINExtract: .......O. Before us also, the assessee did not furnish any explanation. Accordingly, we do not find any reason to interfere with the decision of Ld CIT(A) on this issue. 15. In the result, the appeals of the revenue are treated as partly allowed for statistical purposes and the appeal of the assessee is partly allowed. Pronounced accordingly on 04-05-2012
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