2013 (3) TMI 514

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....the Income Tax Act, 1961 (for short the 'Act') claiming following substantial question of law as arising out of the order ofthe Income Tax Appellate Tribunal (for short the 'Tribunal') dated 18.2.1997 in relation to the assessment year 1987-88 for consideration: - "Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal is right in law in reversing th....