2014 (8) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sent on behalf of the appellant. However, the learned counsel for the appellants has requested to decide the issue on the basis of written submissions wherein he has submitted that appellant is a lady entrepreneur who started her business as self-employment and deserves a sympathetic treatment. 2. Even though we are inclined and would have given a very sympathetic treatment to the appellant as re....