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2013 (6) TMI 902 - AT - Income TaxExtract: .......sions of the law, have been fulfilled by the assessee, and the Revenue has not doubted the same. In these facts of the case, we decide the issue in favour of the assessee and the ground of the appeal of the assessee is allowed. 6. In the result, the appeal of the Assessee is allowed. Order pronounced in Open Court on the date mentioned hereinabove.
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