2002 (8) TMI 852

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....dore, at the instance of the revenue for resolution of the following question, said to be the question of law : "Whether the learned Tribunal was justified in holding that CIT(A) rightly deleted the addition made under section 68 of the IT Act following the Delhi High Court's decision in CIT v. Stellar Investments Ltd. [1991] 99 CTR (Delhi) 40, stating that provisions of section 68 is not ap....