2013 (2) TMI 933

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Full Text of the Document

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....RDER P.C: In this Appeal by the Revenue for the Assessment Year 1997-98 several questions have been raised for our consideration. Mr. Suresh Kumar, Counsel appearing for the Revenue is pressing only Question (a) which reads as under: Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that amount received cannot be taxed in the hands of assess....