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2013 (4) TMI 999 - ITAT AHMEDABADExtract: .......easonableness on the part of these assessees. Keeping all these facts and circumstances of these cases in view, we feel no need to interfere with the order passed by Ld CIT(A) and the same is hereby upheld. 18. In the result, appeals filed by the Revenue are dismissed. Order pronounced in open court on the date mentioned hereinabove at caption page
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