2002 (7) TMI 829

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....K. Sen And Ashok Bhushan, JJ. For the Appellant : None. For the Respondent : Sri V. Gulati, Learned Counsel. Judgment By the Court At the instance of revenue the Tribunal has referred the following....

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....e applicant. We have heard Sri V. Gulati, learned counsel appearing for the respondent. 3. In view of the judgment and decision of the Supreme Court in the case of Garden Silk Weaving Factory v. CIT ....