2004 (1) TMI 26

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....Income-tax Appellate Tribunal, Delhi Bench "F", New Delhi, in I.T.A. No. 4343 Delhi of 1993 for the assessment year 1986-87 which has confirmed the order made by the Commissioner of Income-tax (Appeals). The Tribunal on appreciation of the provisions and evidence confirmed the order made by the Commissioner of Income-tax (Appeals). The assessee had made clear that the surrender under section 132(4....