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2011 (7) TMI 1363 - AT - Income TaxExtract: .......placed before us any material, controverting the aforesaid findings of facts recorded by the learned CIT(A), there is no basis to interfere. Accordingly, we have no alternative but to uphold his findings. Therefore, ground no.2 in the appeal is dismissed. 10. In the result, the appeal is dismissed. Order pronounced in the court today on 29 -07-2011
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