2014 (3) TMI 1176

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Full Text of the Document

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....Respondent : Ms. S.V. Bharucha. PC: 1. Heard both sides. Perused Section 35B of the Income Tax Act, 1961. In view thereof, the Appeal raises a substantial question of law and deserves admission. The Appeal is ADMITTED on the following substantial questions of law: (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in not following the decision....