2015 (9) TMI 1539

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....der Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 5th April, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 200708. 2 The Revenue urges the following substantial questions of law for our consideration:" Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that there was nothin....