2010 (12) TMI 127

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....he respondent. Learned DR submits that learned Appellate Authority has granted relief based on the Chartered Accountant certificate. We perused para 12 of the appellate order which reads as under :- 12. The appellant have submitted certificates dated 18/6/07 and 3/7/07 issued by Rampaul & Associates, Chartered Accountants, # 189, Sector 40-A, Chandigarh who have certified that an amount of Rs. 6,....