2012 (10) TMI 156

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....Adv.; Rahul Kaushik, Anita Sahani and Anil Katiyar, Advs. for the Respondent JUDGEMENT Heard learned counsel on both sides. Leave granted. Having gone through the impugned judgement of the High Court dated 23rd September, 2011, in Tax Case (Appeal) Nos.69/2008 and 70/2008, we find that the High Court has over-ruled the decisions of the Income Tax Appellate Tribunal and Commissioner of ....