1991 (3) TMI 77

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..... Y JUDGMENT By this application the Revenue is asking this court to direct the Tribunal to state the following question: "Whether, on the facts and circumstances of the case, the Tribunal was ju .....

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..... ve are rejected. The Tribunal has said that merely because the evidence in respect of five donations was not accepted or believed, it does not follow that there was gross fraud or wilful neglect, even .....

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