2014 (11) TMI 1297
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.... THE HON'BLE SRI JUSTICE SANJAY KUMAR COMMON JUDGMENT: (PER THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA) These two appeals are sought to be preferred against the common judgment and order of the learned Tribunal dt. 31.5.2013 in relation to the assessment years 2006- 2007 and 2007-2008 on the following substantial question of law: "In the facts and circumstances of th....


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