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2013 (10) TMI 1469 - AT - Income TaxExtract: ....... the assessment itself has been quashed, the issue raised by the assessee with regard to the merits of the addition as well as the cross-appeal of the Revenue is rendered infructuous. 20. In the result, whereas the appeal of the assessee is allowed as above, that of the Revenue is dismissed. Order pronounced in the open Court on 31st October, 2013.
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