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2012 (2) TMI 523

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.... February 7, 2012. P.C. : This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arises out of the decision of the Income Tax Appellate Tribunal dated 28 August 2009 for Assessment Year 200304. The question of law sought to be raised is as follows: "Whether on the facts and circumstances of the case and in law the Tribunal was justified in deleting the addition of ....