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1992 (11) TMI 140 - ITAT DELHI-D
Extract:
.......179 I.T.R. 61 (Statute). Mention of this aspect has become necessary because in case the revenue prefers reference on this point, this fact can also be considered by the Bench hearing the reference application. This aspect could not be incorporated in the main order since brother Judicial Member is on long leave and the matter was heard last month.