2003 (8) TMI 29

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..... he instance of the Revenue and the other question at the instance of the assessee. The question referred at the instance of the Revenue is as follows: "1. Whether, on the facts and in the circumstances of the case, the assessee in the accounting period relevant to the assessment order 197778 was a 'financial company' as defined in Explanation (c) to section 40A(8) of the Income-tax Act, 1961?" .....

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