1989 (1) TMI 346

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..... ax Act, 1947. 2.. Petitioner claims to be carrying on business of a residential hotel and claims that it is not liable to be assessed to tax under the Act. Counter-affidavit has been filed assailing the legal submissions of the petitioner. 3.. Whether the petitioner would be liable under the Act would depend upon the nature of business carried on by it which would have to be found on facts a .....

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