(1.) Short point that arises for our consideration in this appeal is:
(2.) Since answers to the above points are interconnected, all the questions are taken up together and answered hereinbelow.
(3.) The facts in brief which has given rise to filing of this appeal are as under:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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