2007 (8) TMI 733

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..... For the Petitioner : Ms. P. L. Bansal ORDER 1. In this reference, the following question of law has been referred for our opinion under section 256(1) of the Income-tax Act, 1961 : .....

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..... (Punj. Har.) and CIT v. Capital Electronics [2003] 261 ITR 41 (Cal.), the question is required to be answered in the affirmative, in favour of the assessee and against the revenue. This referenc .....

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