2008 (8) TMI 1046

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....filed by the revenue challenging the impugned order of the High Court whereby the High Court has answered the reference in the affirmative i.e. in favour of the assessee and against the revenue. The following two questions were referred to the High Court: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in spite of the Supreme Cour....