2007 (7) TMI 692

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..... R. Goel for the Respondent JUDGMENT 1. The following two substantial questions of law have been referred for our opinion :- 1. Whether on the facts and in the circumstances of the case, .....

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..... t question is concerned, it is required to be decided in the affirmative, in favour of the revenue and against the assessee in view of the decision of the Supreme Court in CIT v. N.C. Budharaja Co. .....

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