2001 (2) TMI 11

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...., B. V. Balaram Das and Ms. Sushma Suri, Advocates) For the Respondent : H. K. Puri, Advocate ORDER The High Court (see [1998] 229 ITR 68), declined to call for a reference at the instance of the Revenue of three question. It did so in regard to the second question, with which alone we are now concerned, having regard to the statement on behalf of the Revenue made before us, on the ground....