2000 (10) TMI 1

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....ni , S. K. Mehta and Ms. Shobha, Advocates) For the Respondent : Mukul Rohtagi, Additional Solicitor General for India ( Ranbir Chandra and S. K. Dwivedi, Advocates ORDER Special leave granted. The Tribunal had stated the case and referred the following question of law to the High Court (see [2000] 243 ITR 836, 838): "Whether, on the facts and in the circumstances of the case,....