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2011 (1) TMI 1413 - AT - Income TaxExtract: .......iating the facts of the present case and also the settled legal position and therefore, we do not see any valid ground for interfering with the order of the ld. CIT(A). Accordingly, we uphold the order of the ld.CIT(A) and dismiss the appeal of the Revenue. 5. In the result, the appeal is dismissed. The order pronounced in the open Court on 7.1.11.
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