2008 (7) TMI 1031

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Full Text of the Document

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....t. JUDGEMENT Heard the learned Counsel for the Appellant and the learned Counsel for the Respondent. 2. The Appellant-Revenue is seeking to raise the following two substantial questions of law :- (a). On the facts and in the circumstances of the case and in law, the Hon'ble ITAT has erred in holding that it is not obligatory on the part of the assessee to prove that the debt writ....