2000 (8) TMI 15

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..... . The latter division prepared drugs formulations. The Rat lam unit sold the goods to the Generic Division at market value. The Assess ing Officer and the Commissioner of Income-tax valued them at cost. The Assessing Officer/Commissioner of Income-tax accordingly found that deduc tions were wrongly inflated by the company. The Income-tax Appellate Tri bunal reversed the decision. Hence, this appea .....

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