2013 (12) TMI 197

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Full Text of the Document

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.... 06.11.2013 The findings of the tribunal are factual. The Assessing Officer had relied upon an unsigned agreement, which was found during the course of survey and did not proceed further by examining the person, who had drafted the agreement or the witnesses. The first appellate authority and the tribunal, on the other hand, have relied upon several factors to hold that the draft agreement wa....