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2012 (12) TMI 1192 - HC - Income TaxExtract: .......tive in nature. Tribunal was therefore, right in following Madras High Court in setting aside orders of both the AO and the CIT(A) which has been confirmed in the apex Court. Issue having been squarely covered by the apex Court, no entertainment of the question proposed is necessary. Resultantly, the tax appeal is dismissed. Rule stands discharged.
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