2001 (3) TMI 16

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....led by the Department against the order of the Income-tax Appellate Tribunal, "D" Bench, Madras, passed in I. T. A. Nos. 1103 and 1104/Mds. of 1993, dated March 31, 1999, dismissing the appeals filed by the Department. Learned standing counsel for the Department submits that the following question of law is involved in these tax cases; "Whether, on the facts and in the circumstances of the c....