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2012 (9) TMI 204 - CESTAT, NEW DELHITaxability on allotment fees - Revenue brought it under the tax to be rental receipt from immovable property - Held that:- Considering sample copy of the receipt shown to impress that the receipts were of Fees in nature are need to be tested by the officers at grass root level - dispensing with requirement of pre-deposit appeal is remanded to learned Adjudicating Authority to re-do the adjudication examining nature of transaction, event of levy.
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