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2013 (10) TMI 1550 - AT - Income TaxExtract: ......., the other grounds raised in the appeals of assessee and revenue do not require any adjudication on our part at this stage and are therefore treated as infructuous. 5. In the result, both these appeals filed by assessee and revenue are allowed for statistical purpose. Order pronounced in open court on the date mentioned hereinabove at caption page
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