1995 (3) TMI 6

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Full Text of the Document

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....the question referred to it in the affirmative, i.e., in favour of the assessee and against the Revenue. The question referred was (at page 1026) : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 2,97,480 paid by the assessee to the British Oxygen Co. Ltd., London, in pursuance of the agreement dated October 1, 1959, was a perm....