2001 (8) TMI 1375

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....learned advocate Shri S.N. Soparkar for the respondent assessee on caveat. We have heard the learned advocates at length and have also perused the order of the Tribunal and judgment delivered in the case of CIT v. Mahendra Mills, 243 ITR 56. In our opinion, no substantial question of law arises in this appeal as the Tribunal has rightly decided the appeal in view of the ratio laid down by the Ho....