1988 (4) TMI 29

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..... he Tribunal to state a case and refer the question of law said to arise out of the Tribunal's order which is indicated in the application. The only real controversy is, whether the interest charged by the assessee was simple interest as claimed by the assessee and accepted by the Tribunal or it was compound interest at the same rate as claimed by the Revenue. The Revenue's contention is based on .....

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