1992 (3) TMI 33

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.... 26-3-1992<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : ANSHUMAN SINGH., R. K. GULATI&nbsp; JUDGMENT Having heard learned counsel for the parties, we are satisfied that the following questions of ....

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....directed itself in law in basing its conclusion on irrelevant material and in ignoring other essential material on record ? " Accordingly, we direct the Income-tax Appellate Tribunal, Delhi Bench, ....