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2012 (7) TMI 1112 - AT - Income TaxExtract: ....... under sec. 40(a)(ia).” In view of the above, it cannot be said that the order passed by the AO is erroneous. We, therefore, cancel the order passed by the learned CIT under section 263 of the Act. This ground of appeal by the assessee is allowed. 5. In the result, the appeal is allowed. 6. The order was pronounced in the court on 13-07-2012.
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