2002 (9) TMI 68

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....referred to us, at the instance of the Revenue, for our consideration, is as follows: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that demurrage charges received by the assessee are not includible in the assessee's total income and accordingly in allowing the appeal filed by the assessee?" The assessment years are 1983-84, 1....