2000 (11) TMI 68

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..... our judgment will govern both of them. At the instance of the Revenue, the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench-A (in short "the Tribunal"), under section 27(1) of the Wealth-tax Act, 1957 (in short "the Act"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in annullin .....

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