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2013 (2) TMI 922 - HC - Income TaxExtract: .......arties state that the issue is covered in favour of the assessee and against the assessee by the decision of this Court in the matter of Associated Capsules Pvt. Ltd. V/s. DCIT reported in 2011 332 ITR 42. In the above view of the matter, we see no reason to entertain question (ii). 4. Accordingly, the appeal is dismissed with no order as to costs.
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