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2013 (7) TMI 1161 - AT - Income TaxExtract: .......eared before us have accepted that the facts are identical for the year under consideration, therefore, we hereby uphold the findings of learned CIT(A) and dismiss this ground of the Revenue. 11. In the result, Revenue’s appeal is partly allowed. 12. Finally, both the appeals filed by the Revenue as well as by the assessee are partly allowed.
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