2015 (10) TMI 2466

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....ppeal under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges the order dated 31 January 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The Assessment Year involved is A.Y. 200607. 2. The revenue has urged following questions of law for our consideration: "1) Whether on the facts and the circumstances of the case and in law, the Tribunal was just....