2013 (2) TMI 691

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..... 07-08. 2. The Revenue vide the present Miscellaneous Application is seeking review of the order of the Tribunal. The issue raised in the present appeal was in relation to the applicability of the provisions of section 40(a)(ia) of the Act. The Tribunal vide order dated 15.5.2012 had decided the issue following the ratio laid down by the Special Bench on the issue. The applicant-Revenue vide pre .....

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..... 3. The learned D.R. for the applicant-Revenue was asked to point out defect in the order of the Tribunal to which no reply was given by him. 4. The learned A.R. for the assessee pointed out that the review in the garb of Miscellaneous Application is not allowed under the provisions of the Act. 5. We have heard the rival contentions and perused the record. From the concluding paras as na .....

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