2016 (2) TMI 1169

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..... ith the business of appellant - Held that:- Commissioner (Appeals) has not ruled out the relevancy of service in the fitness of the circumstances of the case - Once that is not ruled not it cannot be .....

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..... consultant in connection with transfer of its units. The provision of service includes a bundle of services like finding out potential buyers, making financial evaluation, legal advisory services etc .....

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