2003 (1) TMI 26

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..... o infirmity in the order of the Tribunal. In the result, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. - - - - - Dated:- 2-1-2003 - Judge(s) : Y. R. MEENA., K. C. Sharma. JUDGMENT On an application filed under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for the opinion of this court: "W .....

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