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2010 (7) TMI 1214 - AT - Income TaxExtract: .......ical to the case decided by the Hon'ble High Court supra. Ld. CIT(Appeals) has also arrived at the same conclusion. Therefore we do not have any hesitation to uphold the order of the Ld. CIT(A). It is ordered accordingly. 8. In the result, the appeal filed by the Revenue is dismissed. Pronounced in the open court on this 30th day of July, 2010.
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