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2013 (9) TMI 1263 - AT - Income TaxExtract: .......ws of the land. We further find that the case laws relied upon by the Ld. AR. are distinguishable on facts and cannot be applied to the facts of the present case. In view of the aforesaid facts, we find no reason to interfere with the order of DIT(E) and thus the appeal of the Assessee is dismissed. Order pronounced in Open Court on 13 - 09 - 2013.
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