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2012 (5) TMI 844 - ITAT AHMEDABADExtract: ....... identical facts a view has already been taken by the Respected Co-ordinate Bench, therefore, we find no reason to taken any other view but to follow the view already taken. Resultantly, we hereby confirm the finding of Learned CIT(Appeals) and this ground of the Revenue is hereby dismissed. 5. In the result, the appeal of the Revenue is dismissed.
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