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2011 (12) TMI 765 - AT - Income TaxExtract: .......n and even if during the assessment proceedings the same is furnished the claim of assessee on the basis of such report cannot be denied. Therefore, we feel no need to interfere with the order of ld. CT(A) and the same is hereby upheld.. 17. In the result, the appeal filed by the Revenue is dismissed. Order was pronounced in open Court on 21.12.11.
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