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2007 (12) TMI 183 - BOMBAY HIGH COURTWealth-tax - Revenue plea is that the order of the Commissioner’s appeal does not disclose any reason as to why the appeal was allowed on the issue of proportionate debts – If the appellate authority seeks to reverse the finding of the authority below, it was bound to give reasons to its conclusion so plea of revenue is correct - matter is remanded back to the Tribunal
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