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2012 (12) TMI 1209 - AT - Income TaxExtract: .......e applied on these facts. Resultantly, we hereby confirm the findings of the ld.CIT(A) and dismiss these grounds of the Revenue for both the years.” 6. Under the totality of the facts and circumstances of the case, we find no force in the ground of the Revenue, hence hereby dismissed. 7. In the result, Revenue’s appeal stands dismissed.
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