2000 (11) TMI 133

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..... h N. Salve, Solicitor-General (S. Ganesh and Ms. Sushma Suri, Advocates) ORDER We have read the judgment of the High Court (see [1994] 209 ITR 967) that is under appeal and it does appear to us that the High Court has proceeded upon a factual basis that is not indicated anywhere in the order of the Tribunal, which is the final fact-finding authority. The learned Solicitor-General, appearing on b .....

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