Sai Computer Pvt. Ltd.'s balance sheet figures don't impose tax liability on appellant despite March 13, 2001, agreement.

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....Mere appearance of the figures in the consolidated balance sheet of Sai Computer Pvt. Ltd. does not bring the appellant to the tax liability when from the beginning, Revenue authorities relied upon the agreement dated 13.03.01 as RUD-I and treated the Appellant as a different taxable entry granting a separate registration to it - AT....