2013 (2) TMI 872

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Full Text of the Document

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....by Vigil Juris for the Respondent. JUDGMENT In this appeal by the revenue for assessment year 2002-03 following questions have been raised for our consideration. a) Whether on the facts and circumstances of the case and in law the Tribunal was correct in allowing the claim of payments made to ex partners/spouses of deceased partners, holding that the same constitute diversion by overridin....