2013 (10) TMI 1545

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.... For the Appellant : Sri. Ganesh R.Ghale, Advocate For the Respondent : Sri. K.V. Aravind, Advocate ORDER P.C. Heard the learned counsel for the parties. 2. Sri.Ganesh R. Ghale, learned counsel appearing for the appellant fairly states that the substantial question of law raised in this appeal is squarely covered by the order dated 17-11-2009 passed by this court in ITA No.105/2009 ....