2013 (7) TMI 293

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....the order of the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') dated 14/12/2012, this Tax Appeal is preferred by the revenue under Section 260A of the Income Tax Act (hereinafter referred to as 'the Act'). The following substantial question of law is raised for our consideration; "Whether on the facts and in the circumstances of the case, Tribunal was right in law....