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2014 (7) TMI 1327
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....: Ms.Punthi Lad i/by Maneksha & Sethna ORDER P.C.: 1 We have heard Mr.Kotangale, learned counsel appearing for the Revenue. We have also heard Ms.Lad, learned counsel appearing for the Assessee. The Tribunal has, in relation to the question projected before us as substantial question of law, found on facts that there were sufficient funds for the purpose of investment available with the Assesse....