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2012 (4) TMI 695 - AT - Income TaxExtract: .......irmity in the order of CIT(A) in sustaining the part addition on the basis of the theory of 3 ITA No.1767/K/2011 Smt. Madhu Kedia, A.Y. 07-08 peak credit. Accordingly, we confirm the order of the CIT(A) and this issue of Revenue's appeal is dismissed. 5. In the result, revenue's appeal is dismissed. 6. Order is pronounced in the open court.
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