1995 (9) TMI 56

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..... ri R. K. Agarwal, who appears for the Department, and Sri R. P. Dubey, for the assessee. It has been brought to our notice that similar questions, as formulated in this application, were the subject matter of consideration before this court in Income-tax Application No. 100 of 1989--CIT v. Atwood Oceanices International, S. A., as agent of Mr. G. Brain, wherein the Tribunal was directed to make re .....

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