2001 (10) TMI 9

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....nt : R. P. Bhatt, Senior Advocate (Preetesh Kapur , B. V. Balram Das and Ms. Sushma Suri, Advocates) For the Respondent : R. Venkataraman, Senior Advocate ( V. Prabhakar and Ms. Revathy Raghavan, Advocates) ORDER The High Court has answered against the Revenue, the following question: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct ....