2005 (2) TMI 34

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....stance of the Revenue, the Income-tax Appellate Tribunal has stated a case and referred the following substantial question of law for our consideration under section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the hire purchase finance charges and service charges do not constitute charge....