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2012 (7) TMI 1125

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.... IRS, CIT For the Respondent : Shri V.P.Manikandan, FCA ORDER PER Dr.O.K.NARAYANAN, VICE-PRESIDENT: These two appeals are filed by the Revenue. The relevant assessment years are 2005-06 and 2006-07. These appeals are directed against the common order passed by the Commissioner of Income-tax(Appeals)-IV at Chennai, dated 1-11-2011, and arise out of the assessments completed under sectio....

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