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2012 (2) TMI 699 - HC - Income TaxExtract: .......TA No. 355/2009, we have answered the substantial questions of law which were framed in the said case which are identical in this appeal. Therefore, adopting the reasoning in ITA No. 355/2009, all the substantial questions of law framed in this case are answered in favour of the assesssee and against the revenue and accordingly, they are dismissed.
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