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2013 (8) TMI 1135 - AT - Income TaxExtract: .......ademic. It does not call for any independent adjudication. Therefore, we find that the appeals of the assessee are also liable to be dismissed. 9. In result, the appeals filed by the Revenue and the appeals filed by the assessee are dismissed. Orders pronounced in the open court at the time of hearing on Tuesday, the 6th of August, 2013 at Chennai.
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