2011 (4) TMI 658

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....GOEL, J.   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, Chandigarh dated 26.5.2010 in ITA No.407/Chd./2010 for the assessment year 2007-08 claiming following substantial question of law:-   "Whether on the facts and in the circumstances of the case, the learne....