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2012 (10) TMI 1219

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Full Text of the Document

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....raj Seth with Mr. Atul K Jasani ORDER P.C.: 1. Although five questions of law are raised by the Revenue in this appeal, counsel for the Revenue states that question (a) does not arise out of the order of the Income Tax Appellate Tribunal. Hence, question (a) cannot be entertained. 2. As regards question (c) is concerned, counsel for the Revenue fairly states that the decision of the In....