2013 (3) TMI 828

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.... P.C. Tripathi ORDER P.C. :- 1. In this appeal by the revenue for the assessment year 2007-8, following questions of law have been raised for our consideration:- (a) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition holding that the assessee has not actually received any cash receipts and the declaration made by ....