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1997 (12) TMI 13 - SC - Income TaxWhether, on the facts and in the circumstances of the case, income of the assessee received from the managing contractor was income from business - Tribunal came to the conclusion that the assessee was carrying on its business through its agent, the managing contractor - that finding of fact was not challenged - Full Bench entirely overlooked the findings of fact made by the Tribunal in coming to its decision in this case - hence it was erroneous - appeal of assessee is allowed
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