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2012 (10) TMI 1233 - AT - Income TaxExtract: .......tracted. We therefore hold that the addition made by invoking the provisions of section 2(22)(e) of the Act cannot be sustained. The same is therefore directed to be deleted. Ground No.3 raised by the assessee is allowed. 12. In the result, the appeal by the assessee is partly allowed. Pronounced in the open court on this 12th day of October, 2012.
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