2013 (2) TMI 933

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....siyan with Mr. P. C. Tripathi ORDER 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 re....