I.T.A. NO. 2813 OF 1982-83, DECIDED ON 9TH SEPTEMBER, 1986. versus I.T.A. NO. 2813 OF 1982-83, DECIDED ON 9TH SEPTEMBER, 1986.
The Income Tax Appellate Tribunal disputed the opinion between the two members, while hearing the appeal as a third member to resolve the disagreement over the decision of another division bench on the disputed question between the two members of a division bench. Was subject to Schedule I. Part IV, paragraph A (2) (a) and section 267 Export Exemption Entitlement for Exempt Export Exporter, a registered firm Export Exemption, which was held, was available to the firm as well as its partners.
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