2013 (12) TMI 841

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....stice M. R. Shah) 1. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') dated 06/06/2008 in ITA No. 2997/Ahd/2004 for the Assessment Year 2001-02, the revenue has preferred the present Tax Appeal. 2. While admitting the present Tax Appeal, the Division Bench has framed/raised the following substant....