2001 (12) TMI 73

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..... Appellate Tribunal on appeals filed by the Revenue and the assessee. After a detailed discussion, the Tribunal has said that a more detailed study should have been made as also a careful analysis of the discrepancies said to be found in the assessee's explanation. Therefore, the Tribunal has, after allowing the appeals, set aside the orders under challenge before it and remanded the matter to the .....

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