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2001 (11) TMI 273 - ITAT PUNE
Extract:
....... Judicial Member, Shri R.V. Easwar, sitting is Third Member by his opinion dated 31-10-2001 has concurred with the views of the Accountant Member and has answered the question in the affimattive. In accordance with the majority view, the issue stands decided in favour of the Revenue and against the assessee. 3. In the result, the appeal is allowed.