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.... the appellant.   Mr. Animesh Sharma, Advocate for the respondent.   Adarsh Kumar Goel, J.   This appeal was admitted to consider following substantial question of law raised on behalf of the revenue arising out of order passed by the Income Tax Appellate Tribunal Chandigarh Bench 'A', Chandigarh in ITA No.636/Chandi/2005 dated 28.4.2006, for the assessment year 2002-03:- &....