2004 (2) TMI 12

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Full Text of the Document

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.... are at the instance of the Revenue. The question raised being common in both the cases, the references are being disposed of by this common judgment and/or order. In I.T.R. No. 379 of 1984, the question framed is as under: "Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the provisions of section 40(c) and not section 40A(5) are applic....