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2012 (1) TMI 423 - AT - Income TaxExtract: .......e, we find no infirmity in allowing the claim of deduction even though the assessee has filed audit report in Form No. 10CCB during the course of reassessment proceedings. We uphold the order of CIT(A) and this issue of revenue s appeal is dismissed. 9. In the result, appeal of revenue is dismissed. 10. Order pronounced in open court on 20.01.2012.
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