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2013 (10) TMI 1460 - AT - Income TaxExtract: .......cisions relied on by the ld. AR, including ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol), also fortify the same view. The ld. DR could not point out any contrary decision. Respectfully following the precedents, we uphold the impugned order on this issue. 6. In the result, the appeal is dismissed. Order pronounced in the open Court on 11/10/2013.
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