1990 (5) TMI 21

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..... I JUDGMENT No one appears for the opposite party. Having heard standing counsel for the Revenue, we are of the opinion that the following statable questions of law arise from the order of the T .....

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..... her, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that section 171(9) has no applicability to the present case ?" Accordingly, .....

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