2015 (1) TMI 277

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....li, C.A., for the Appellant. Shri B.B. Sharma, D.R., for the Respondent. ORDER The petitioner/assessee collects administrative charges/transfer charges/restoration charges from its customers/clients for substitution of the names of the transferees in their records, whenever customers/clients seek substitution of some other person's name instead of themselves in records of the petitioner/a....