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2013 (11) TMI 1762 - AT - Income TaxExtract: .......se of Satsang Developers (supra) and other Tribunal decisions which were followed by the Tribunal in that case and cited before us also, we decide the issue in the present two appeals also in favour of the assessee. 6. In the result, both the appeals of the assessees are allowed. Order pronounced in open court on the date mentioned on caption page.
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