1995 (4) TMI 20

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..... >Dated:- 26-4-1995
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Income Tax
Judge(s)  : R. P. SETHI., S. S. SUDHALKAR  JUDGMENT No one has appeared for the respondent after February 4, 1994. We have heard learned couns .....

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..... aised in the petition cannot be termed a question of fact inasmuch as the liability is sought to be determined after the interpretation of the provisions of section 37(3A) of the Income-tax Act, 1961. .....

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