2000 (1) TMI 3

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....llowed, being covered in favour of the appellant by the order of this court dated October 1, 1999, in Civil Appeals Nos. 5671-72 of 1999-CIT v. Jaiswal Chemicals (P.) Ltd. [2001] 248 ITR 106. The appeals are, therefore, allowed and the Tribunal is directed to refer to the High Court for its consideration the following question: "Whether, on the facts and in the circumstances of the cas....