1988 (2) TMI 11

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Income Tax
Plant
Judge(s) : OM PRAKASH., MADAN MOHAN LAL JUDGMENT We have heard learned standing counsel for the applicant only as none appeared on behalf of the opposite party despite .....

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..... ion and refer the same to this court for its opinion : "Whether the Income-tax Appellate Tribunal is legally correct in holding that the bottles and crates in the assessee's case do not constitute it .....

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