2011 (4) TMI 74

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....AR GOEL, J.   This order will dispose of I.T.A. Nos.25, 26, 28 and 29of 2011 as all the four appeals involve same questions. I.T.A. No.25 of 2011 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Amritsar dated 10.8.2010 in ITA No.309(ASR)/2010 for the assessment year 2006-07 claimi....