2015 (12) TMI 905

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.... Mr. C.S. Das, Adv. for the Respondent ORDER The Court : The subject matter of challenge in this appeal is a judgment and order 14th May, 2013 by which the learned Tribunal dismissed the appeal preferred by the Revenue. Aggrieved by the order of the Tribunal, the Revenue has come up in appeal. The Assessing Officer applied the Thumb Rule prescribed in Rule 8B of the Income Tax Rules in exercise ....