2008 (7) TMI 357

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.... the Income-tax Appellate Tribunal dated September 8, 2004, vide which the appeal filed by the assessee was dismissed. Impugning the order of the Tribunal, the learned counsel appearing for the appellant while relying upon the circular isued by the Central Board of Direct Taxes dated March 10, 2003, submits that the following question of law arises for consideration: "Whether the Income tax App....