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2013 (3) TMI 818 - ITAT LUCKNOWExtract: .......tly held that the Assessing Officer has not brought out any concrete evidence in support of his conclusion on the inflation of profit of the Pondicherry Unit. 8. In the result, we uphold the findings of the first appellate authority at para 4.1.3 of his order and dismiss the appeal of the Department. Order pronounced in the open court on 22.3.2013.
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