2014 (6) TMI 946

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....i, for the Respondent. JUDGMENT 1 Having heard Mr.Malhotra, learned counsel appearing for the Appellant/ Revenue and Mr.Dastur, learned Senior Counsel appearing for the Respondent/ Assessee we are of the opinion that the present Appeal raises a substantial question of law. It is, therefore, ADMITTED on the following substantial questions of law:( A) Whether on the facts and in the circumstance....