2002 (7) TMI 829

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..... . For the Respondent : Sri V. Gulati, Learned Counsel. Judgment By the Court At the instance of revenue the Tribunal has referred the following question of law to this court for its opinion .....

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..... counsel appearing for the respondent. 3. In view of the judgment and decision of the Supreme Court in the case of Garden Silk Weaving Factory v. CIT (1991) 189 ITR 512 (SC), We answer the question .....

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