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2012 (11) TMI 1291 - AT - Income TaxExtract: .......ion was in accordance with the guidelines issued by the RBI with regard to NPAs. Hence, reversing the order of the FAA, we decide ground No.2 in favour of the assessee. Ground No.2 is decided in favour of the assessee-company. Resultantly, appeal filed by the assessee stands partly allowed. Order pronounced in the open court on 21st November, 2012.
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