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    <title>2011 (10) TMI 465 - Allahabad High Court</title>
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    <description>The court ruled in favor of the assessee and against the Revenue, setting aside the Tribunal&#039;s orders. Consequently, the income-tax appeals for the assessment years 2001-02 and 2002-03 were allowed based on findings favoring the assessee on the raised issues.</description>
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