2012 (3) TMI 632

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..... Appellate Tribunal and impugned in this case is challenged both by the Revenue as well as the assessee. The assessee's Appeal is already admitted. 2 Since the Revenue has raised an important question for consideration of this Court, this Appeal of the Revenue is also admitted. It is admitted on the following substantial questions of law: (a) Whether on the facts and circumstances of the .....

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