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2000 (11) TMI 137
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....995. - -<br>Income Tax<br>S. P. Bharucha, D. P. Mohapatra And S. N. Phukan JJ. For the Appellants : S. W. A. Quadri , S. K. Dwivedi and Ms. Sushma Suri, Advocates For the Respondent : M. L. Verma, S....