2003 (5) TMI 33

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....venue, the Income-tax Appellate Tribunal, Delhi (for short "the Tribunal") has referred under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), the following question for our opinion: "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of section 2(14)(iii)(a) of the Income-tax Act, 1961, are not applicable to th....