2013 (3) TMI 309

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....dv. ORDER Heard Mr. R.P. Bhatt, learned senior counsel for the petitioner. We find that appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, 'Act') has been admitted by the High Court and two substantial questions of law have been framed for consideration of the appeal. The grievance of the Revenue is that by necessary implication, the other questions raised i....