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2012 (12) TMI 1237 - ITAT DELHIExtract: .......with the findings of the ld. CIT(A).Therefore, ground nos. 1 to 4 in the appeal are dismissed. 7. No additional ground having been raised in term of residuary ground no. 5 in the appeal, accordingly this ground is dismissed. 8. No other plea or argument has been raised before us. 9. In the result, appeal is dismissed. Order pronounced in open Court
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