2003 (8) TMI 32

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....is an appeal under section 260A of the Income-tax Act, 1961, by which the order of the Income-tax Appellate Tribunal dated January 31, 2003, has been challenged. After hearing learned counsel for the parties we find no merit in this appeal. We have carefully perused the impugned order of the Tribunal. The Tribunal has from paragraphs 9 to 15 of the impugned order considered all aspects of the m....