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2012 (3) TMI 665 - AT - Income TaxExtract: .......ngs of the ld. CIT(A) so as to enable us to take a different view in the matter. In these circumstances, we have no alternative but to reject ground nos. 1 to 3 in the appeal. 6. No additional ground having been raised before us in terms of residuary ground no.4 in the appeal, accordingly this ground is dismissed. 7. In result, appeal is dismissed.
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