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2012 (9) TMI 1204 - AT - Income TaxExtract: ....... disallowance or additions made under the regular provisions. 7. In view of the aforesaid discussion and precedent, we do not find any infirmity in the order of the Ld. Commissioner of Income Tax (A). Accordingly, we uphold the same. 8. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced in the open court on 21/9/2012.
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