2014 (8) TMI 543

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.... for the Appellant. Shri P.K. Sharma, DR, for the Respondent. ORDER Shri Kamra, ld. Counsel submits that the appellant who had never provided scientific and technical consultancy as is defined by Section 65(92) of Finance Act, 1994 (the definition is extracted at page 4 of the appeal memo) was unreasonably taxed. What the appellant did is field verification of the credibility of borrowers....