1988 (4) TMI 29

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..... ANI., J. S. VERMA JUDGMENT This application is made by the Revenue under section 256(2) of the Income-tax Act, 1961, for a direction to the Tribunal to state a case and refer the question of law .....

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..... pound rate. According to learned counsel for the Revenue, the seizure of this document from the premises of the assessee raises a presumption that interest was chargeable at compound rate notwithstand .....

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