2001 (8) TMI 50

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Income Tax
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Judge(s) : ARIJIT PASAYAT., D. K. JAIN. JUDGMENT The following question has been referred under section 256(1) of the Income-tax Act, 1961, read with the provisions .....

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..... e in Surtax Reference No. 2 of 1982 (see CIT v. International Airport Authority of India [2002] 254 ITR 159 (Delhi). Following the view expressed in that case, we answer the question in the affirmativ .....

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