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2009 (1) TMI 634

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....i K.K. Anand, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  There are two disputes in this appeal. The first dispute is that when the respondent filed a declaration before a different jurisdictional authority the ld. Commissioner (Appeals) they should not be granted relief in respect of SSI exemption. The second dispute is that the ld. Commissioner should not ha....

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