2013 (1) TMI 790

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Full Text of the Document

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.... JJ. Mr. Vimal Gupta, Sr. Advocate with Ms. Padma Divakar for the Appellant. JUDGEMENT In all these appeals by the revenue the following question of law has been formulated for consideration by this court. Whether on the facts and in the circumstances of the case and in law the ITAT did not err in holding that no approval could be said to have been given when in fact the Joint CIT has duly ....