2013 (6) TMI 783
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.... Sri Kalyan Jyoti Sengupta) This appeal is sought to be admitted on the following suggested questions of law. "1. Whether on the facts and in the circumstances of the case the order of the Tribunal is not perverse? 2. Whether on the facts and in the circumstances of the case the Tribunal is correct in law in holding that the assessee is entitled to claim benefit under Section ....
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