2014 (6) TMI 980

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....nohar, JJ. For the Petitioner : K. V. Aravind For the Respondent : A. Shankar & M. Lava JUDGMENT These two appeals are preferred by the Revenue challenging the order passed by the Income Tax Appellate Tribunal up-holding the finding of the Commissioner of Income Tax and directing a re-look in respect of the relief claimed u/s.11 in violation of Section13(1)(d) of the Income Tax Act, 19....