2002 (9) TMI 68

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.... 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, 1984-85 and 1987-88. Subsequent to the dat....