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2013 (3) TMI 852 - AT - Income TaxExtract: ........ 27. We find that the Commissioner of Incometax( Appeals) has adjudicated all the issues in accordance with law and his findings are just and fair. Therefore, we uphold the order of the Commissioner of Income-tax(Appeals). 28. In result, this appeal filed by the Revenue is dismissed. Orders pronounced on Monday, the 18th of March, 2013 at Chennai.
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