1990 (12) TMI 67

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..... JEEVAN REDDY., V. N. MEHROTRA JUDGMENT The judgment of the court was delivered by B. P., JEEVAN REDDY C. J. -Having heard counsel for the assessee and the Revenue, we are of the opinion that a .....

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..... Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the jurisdiction of the Commissioner of Inco .....

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