2009 (10) TMI 587

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....cted to register the appeal. At the instance of the Revenue, the appeal is taken up for admission.   2. The question sought to be raised in the appeal was also raised before the Tribunal and the Tribunal was pleased to follow the judgment of the apex court in the case of CIT v. Lovely Exports P. Ltd. [2008] 216 CTR 195 ; [2009] 319 ITR (St.) 5 wherein the apex court observed that if the sh....