2015 (10) TMI 460

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....S Hadade JUDGEMENT This appeal under Section 260A of the Income Tax Act,1961 (Act) challenges the order dated 7.9.2012 relating to Assessment Year 2005-06. 2. The Revenue has raised the following substantial question of law for our consideration:- "(1) On the facts and in the circumstances of the case and in law, whether the Tribunal was justified in holding that the cost of the ....