2004 (2) TMI 741

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Full Text of the Document

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..... However, the notice on the respondent has yet not been effected. Anyhow, notice is not required in the instant case as the case is covered by the decision of the Apex Court in favor of the assessed. The question that has been referred by the Tribunal is as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that rental income f....