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    <title>2012 (10) TMI 847 - ITAT, DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax(A)&#039;s decision to allow the appeal and refer the issue back for verification of additional evidence, in accordance with Rule 46A of the Income Tax Rules. The Tribunal found no grounds to set aside the order and dismissed the appeal of the Revenue.</description>
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