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2011 (6) TMI 821 - ITAT AHMEDABADExtract: .......tion 271(1)(c). In view of the above, we respectfully following the decision of the Hon’ble Apex Court in the case of Reliance Petroproducts Ltd. (supra) uphold the order of the CIT(A) on this issue and dismiss the appeal of the Revenue. 6. In the result, the appeal of the Revenue is dismissed Order pronounced in Open Court on 17th June, 2011
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