2000 (11) TMI 133

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent : Harish 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X