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2011 (1) TMI 1541

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....by : Shri P. Valsalan ORDER Dr. O.K. Narayanan,   This appeal filed by the Revenue, for assessment year 2007- 08, is directed against the order passed by the Commissioner(Appeals)-III, at Chennai, dated 09.08.2010. The appeal arises out of the assessment completed u/s 143(3) of the Income-tax Act, 1961. 2. The only ground raised by the Revenue in this appeal is that the Commission....