2011 (4) TMI 507

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....This appeal 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 in ITA No.79(ASR)2010 for the assessment year 2006-07 claiming following substantial question of law:-   "(i) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT is right in law in dismiss....