2012 (9) TMI 204

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....ned Chartered Accountant says that allotment fees received by the appellant has been brought to tax under Finance Act, 1994 holding the same to be rental receipt from immovable property.   2. Once this is the pleading, we examined the show cause notice as well as adjudication order. These documents do not throw light as to the materials which enabled the authority to come to conclusion of ....