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2012 (10) TMI 1230 - HC - Income TaxExtract: ....... with the order of the Apex Court in ACG Associated Capsules (P.) Ltd.'s case (supra), it is held that the Tribunal was right in rejecting the miscellaneous application filed by the revenue. Accordingly, the substantial question of law is answered against the revenue and in favour of the assessee. 8. As a result, both the appeals are dismissed.
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