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2013 (3) TMI 847

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....orus Kaka, Senior Advocate with Mr.Divesh Chawala & Mr.Atul K Jasani ORDER P.C.: 1. In these appeals by the Revenue for assessment years 2000-01 and 2002-03, the following common question of law have been proposed for our consideration. "Whether, on the facts and circumstances of the case and in law, the Tribunal was right in holding that the assessee is not a conduit of Star Limited and that....