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2013 (12) TMI 1737 - AT - Income TaxExtract: .......ed upon by us. We accordingly dismiss this appeal filed by the Revenue. Consequently, the cross objection filed by the assessee become otiose and the same is accordingly dismissed. 10. In the result, the appeal filed by the Revenue and the Cross objection filed by the assessee are dismissed. Order pronounced in the open court on 27th December, 2013
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