2000 (8) TMI 39

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..... , D. K. JAIN JUDGMENT Heard. At the instance of the Revenue, the following question has been referred under section 256(t) of the Income-tax Act, 1961 (for short "the Act"), by the Income-tax A .....

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..... (Delhi), answer to the question referred has to be in the affirmative, in favour of the assessee and against the Revenue. It is to be noted that in the said case entitlement of the company under secti .....

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