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....n ORDER Heard Sri Manish Goel, learned Counsel for the department and Sri M.P. Rastogi, learned Counsel for the assessee This is an appeal filed by the department under Section 260A of the Income Tax Act, 1961 against the order of the Tribunal dated 12.05.2006 for the assessment year 2002-03. The question of law sought to be answered is hereunder:- "Q.1. Whether on the facts and circumstances....
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