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2013 (12) TMI 1710 - AT - Income TaxExtract: .......he statement of payee company, therefore, in view of these uncontroverted facts, we find no infirmity in the conclusion drawn by the ld. CIT(A). It is affirmed. Finally, the appeal of the Revenue is dismissed. This order was pronounced in the presence of ld. representatives of both sides in the open Court at the conclusion of hearing on 16.12.2013.
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