2007 (10) TMI 724

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....#39;F', New Delhi) in I.T.A. No. 792/Delhi/2007 relevant for the assessment year 1997-98. 2. In the first round of litigation, which was carried up to the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') one of the questions required to be determined was whether the assessee was carrying on business in the previous year relevant to the assessment year in quest....