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2013 (8) TMI 1006 - RAJASTHAN HIGH COURTExtract: .......fore, in the light of said judgments, the issue being squarely covered against the petitioner-assessing officer and in favour of respondent-assessee, the instant revision petition has no force. The question of law is decided against the petitioner- Department and in favour of respondent-assessee. Consequently the revision petition stands dismissed.
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