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2010 (12) TMI 1323 - AT - Income TaxExtract: .......yond the limit prescribed by the delegating authority. The Assessing Officer can not go beyond the directions of the CIT. Therefore, the CIT(A) is justified in deleting the said disallowance. 7. This appeal filed by the Revenue is dismissed. Order pronounced in the open court at the time of hearing on Thursday the 23rd of December, 2010 at Chennai.
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